FATCA Online Registration User Guide

US
ER
GU
ID
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Foreign Account Tax Compliance Act (FATCA)
Large Business & International
INTERNATIONAL
Document No. D 13134 (Rev. 08/2013) Catalog Number 65179U

FATCA Online Registration User Guide
Department of the Treasury Internal Revenue Service publish.no.irs.gov
Table of Contents
Chapter 1: Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1.1 Purpose of FATCA Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
1.2 Online Registration System Overview. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
1.3 Registration Process Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
1.4 Global Intermediary Identification Number. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Chapter 2: Getting Started. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
2.1 System Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
2.2 Before You Begin. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13
2.3 Information You Will Need. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
2.4 Special Rules for Registration . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17
Chapter 3: FATCA Online Registration System — User Login. . . . . . . . . . . . . . . . . . . . . . . . 18
3.1 Launching the FATCA Online Registration System. . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
3.2 Create a New Account – Single, Lead, and Sponsoring Entity . . . . . . . . . . . . . . . . . . . 19
3.3 Existing User Login – Single, Lead, Member, or Sponsoring Entity. . . . . . . . . . . . . . . 22
3.4 Recovering Login Information – Forgot FATCA ID/Access Code. . . . . . . . . . . . . . . . . 24
Chapter 4: Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
4.1 Registration Part 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
4.1.1 Questions 1-2 – FI Type and Legal Name. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29
4.1.2 Questions 3-4 – Financial Institution Country of Residence and Classification in
Country of Tax Residence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
4.1.3 Question 5 – FI Mailing Address . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31
4.1.4 Question 6 – FI QI/WP/WT. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33
4.1.5 Question 7 – Branches Maintained Outside of Country of Tax Residence . . . . . . . . . 34
4.1.6 Question 8 – FI U.S. Tax Residency and EIN. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
4.1.7 Questions 9A-C – Branches Outside of the U.S.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36
4.1.8 Question 10 – FI Responsible Officer (RO) Information . . . . . . . . . . . . . . . . . . . . . . . 38
4.1.9 Question 11A – Responsible Officer (RO) Designation of POCs. . . . . . . . . . . . . . . . . 39
4.1.10 Question 11B – POC(s) Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40
4.1.11 POC Authorization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
4.1.12 Edit/Review Registration Part 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42
4.2.1 Question 12 – Member Information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
4.2.2 Edit/Review Registration Part 2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45
4.3.1 Question 13 – QI/WP/WT Name Change. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
4.3.2 Question 14 – QI/WP/WT Responsible Party. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
4.3.3 Question 15 – PAI Contracts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
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4.3.4 Part 3 Edit/Review. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
4.4 Electronic Submission: Registration Part 4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
4.5 Viewing/Printing Agreement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
4.6 Financial Institution Home Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52
Chapter 5: Editing a Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
5.1 Viewing/Editing a Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
5.2 Viewing/Editing a Member’s Information (Lead Only). . . . . . . . . . . . . . . . . . . . . . . . . 56
Chapter 6: Deleting a Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
6.1 Deleting a Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 59
6.2 Deleting a Member’s Registration (Lead Only). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Chapter 7: Appendices/Miscellaneous . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
7.1 Contact Information/Where to Get Help. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
7.2 Appendix A – Glossary of Terms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 65
7.3 Appendix B – GIIN Composition Table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
7.4 Appendix C – Account Status Table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
7.5 Appendix D – Country Lookup Table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70
FATCA Online Registration User Guide 3

Figures
Figure 1 – FATCA Online Registration Process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Figure 2 – Registration Steps by FI Type . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Figure 3 – Sample FI Registration. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14
Figure 4 – Sample FI Registration (Table Format using ‘Add Another’ button) . . . . . . . . . . . 15
Figure 5 – FI Registrants – What You Will Need. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16
Figure 6 – FATCA Homepage. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Figure 7 – Create New FATCA Account for Single, Lead, or Sponsoring Entity. . . . . . . . . . 19
Figure 8 – Create New FATCA Account – Select FI Type. . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
Figure 9 – Create New FATCA Account – FI Challenge Questions. . . . . . . . . . . . . . . . . . . . . 20
Figure 10 – Create New Account – Create New Access Code. . . . . . . . . . . . . . . . . . . . . . . . . 21
Figure 11 – Create New Account – Lead/Single/Sponsoring Entity Account
Confirmation (FATCA ID). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
Figure 12 – FI Registration User Login System (Login) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23
Figure 13 – Forgot Access Code . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
Figure 14 – Forgot Access Code – Challenge Questions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25
Figure 15 – Forgot New Access Code – Create New Access Code . . . . . . . . . . . . . . . . . . . . . 26
Figure 16 – FI Registration – Instructions for FATCA Registration. . . . . . . . . . . . . . . . . . . . . 28
Figure 17 – FI Registration – My Information (Part 1) – Questions 1-2. . . . . . . . . . . . . . . . . . 29
Figure 18 – FI Registration – My Information (Part 1) – Questions 3-4 . . . . . . . . . . . . . . . . . 30
Figure 19 – FI Registration – My Information (Part 1) – Question 5. . . . . . . . . . . . . . . . . . . . 31
Figure 23 – FI Registration – My Information (Part 1) – Questions 9A-C. . . . . . . . . . . . . . . . 36
Figure 24 – FI Registration – My Information (Part 1) – Question 10. . . . . . . . . . . . . . . . . . . 38
Figure 25 – FI Registration – My Information (Part 1) – Question 11A . . . . . . . . . . . . . . . . . 39
Figure 26 – FI Registration – My Information (Part 1) – Question 11B. . . . . . . . . . . . . . . . . . 40
Figure 27 – FI Registration – My Information (Part 1) – POC Authorization. . . . . . . . . . . . . . 41
Figure 28 – FI Registration – My Information (Part 1) – Edit/Review Registration Part 1. . . 42
Figure 29 – FI Registration – Member Information (Part 2) – Question 12. . . . . . . . . . . . . . . 43
Figure 30 – FI Registration – Member Information (Part 2) – Edit/Review . . . . . . . . . . . . . . 45
Figure 31 – FI Registration – QI/WP/WT Information (Part 3) – Question 13. . . . . . . . . . . . 46
Figure 34 – FI Registration – QI/WP/WT Information (Part 3) – Edit/Review. . . . . . . . . . . . 49
Figure 35 – FATCA Registration – Submit Registration (Part 4) – Signing/Submission . . . . 50
Figure 36 – Registration Part 4 – Submit Registration (Part 4) – Submission
Confirmation/Next Steps. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Figure 37 – FATCA Registration – Viewing/Printing Agreement – Home Page. . . . . . . . . . . 51
Figure 38 – FATCA Registration – Viewing/Printing Agreement – Agreement PDF. . . . . . . 52
Figure 39 – FATCA Financial Institution Home Page (Lead). . . . . . . . . . . . . . . . . . . . . . . . . . 53
Figure 40 – Viewing/Editing a Registration – FI Home Page . . . . . . . . . . . . . . . . . . . . . . . . . 54
Figure 41 – Viewing/Editing a Registration – Edit Confirmation. . . . . . . . . . . . . . . . . . . . . . 55
Figure 42 – Viewing/Editing a Registration – Part 4 Resubmit. . . . . . . . . . . . . . . . . . . . . . . . 55
Figure 43 – Viewing/Editing a Member’s Information – FI Lead Home Page . . . . . . . . . . . . 56
Figure 44 – Viewing/Editing a Member’s Information – View Member Information . . . . . . 57
Figure 45 – Viewing/Editing a Member’s Information – Member Account Information. . . . 58
Figure 46 – Deleting a Registration – Home Page . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
Figure 47 – Deleting a Registration – Warning. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 60
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Figure 48 – Deleting a Registration – Confirmation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61
Figure 49 – Deleting a Member’s Registration – Member Account Information. . . . . . . . . . . . 61
Figure 50 – Deleting a Member’s Registration – Warning. . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Figure 51 – Deleting a Member’s Registration – Confirmation. . . . . . . . . . . . . . . . . . . . . . . . 62
Figure 52 – Get Help – Where to Click. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 63
Figure 53 – Get Help – Help Page. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Figure 54 – Help Links. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 64
Figure 55 – Glossary of Terms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 67
Figure 56 – GIIN Composition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68
Figure 57 – Account Status Tables. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 69
Figure 58 – Country Lookup Table. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 74

Chapter 1: Introduction
1.1 Purpose of FATCA Under the Foreign Account Tax Compliance Act (FATCA), withholding agents must
Registration withhold tax on certain payments to Foreign Financial Institutions that do not agree to
report certain information to the IRS about their U.S. accounts, including the accounts
of certain foreign entities with substantial U.S. owners. A Foreign Financial Institution
may agree to report certain information about its account holders by registering to be
FATCA compliant. The FATCA Registration System is a secure, web-based system
that Financial Institutions (FIs) may use to register completely online as a Participating
Foreign Financial Institution (PFFI), a Registered Deemed-Compliant FFI (RDCFFI),
a Limited FFI (Limited FFI), or a Sponsoring Entity. This user guide provides
instructions for completing the registration process online, including what information
is required, how registration will vary depending on the type of FI, and step-by-step
instructions for each question. This user guide reflects the most current instructions to
the registration. Please read the user guide thoroughly before you begin to register, as
it provides needed details on how to answer each question. In addition, please use it to
resolve any ambiguities or conflicts in portions of the text within the online system.
In connection with its FATCA Registration, a Financial Institution will be issued
a Global Intermediary Identification Number (GIIN) and will be identified on a
published list available at www.irs.gov/fatca. The GIIN may be used by an FI to
identify itself to withholding agents and to tax administrators for FATCA reporting.
It is anticipated that the published list will be updated on a monthly basis. A separate
GIIN will be issued to the FI to identify each jurisdiction the FI maintains a branch
that is participating or registered deemed-compliant.
The FATCA Registration is used by an FI to register itself (and its branches, if any)
as a PFFI, a RDCFFI, a Limited FFI, a Limited Branch, or a Sponsoring Entity. It
is also used by an FI to renew its Qualified Intermediary (QI), Withholding Foreign
Partnership (WP), or Withholding Foreign Trust (WT) Agreement, if applicable. In
connection with its FATCA Registration, an FI (other than a Limited FFI, or Limited
Branch) or a U.S. Financial Institution (USFI) acting as a Lead FI or Sponsoring Entity
will be issued a GIIN and will be identified on the IRS FFI List. The first IRS FFI List
will be posted electronically by June 2, 2014, and will be updated monthly thereafter.
NOTE: The instructions in this guide should be used to provide guidance on how an
FI should answer questions throughout the registration process. The help text icons
are intended to assist users through the process, however, an FI should rely on the
instructions provided in this guide for assistance in how to answer a specific question.
This guide also includes a glossary of definitions used for purposes of FATCA
Registration.
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Who is Eligible to Register
The following entities are eligible to register (on behalf of themselves and their branches)
for the specific purposes described below, as well as to obtain a GIIN (unless the entity is
a Limited FFI, Limited Branch):
• or an FFI, or foreign branch of an FFI or USFI, that is treated as a Reporting FI
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under a Model 1 IGA to authorize one or more Points of Contact (POCs) to receive
information related to registration on the FI’s behalf.
• or an FFI, or foreign branch of an FFI, that is treated as a Reporting FI under a
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Model 2 IGA:
• t o authorize one or more POCs to receive information related to registration on the
FI’s behalf, and
• t o confirm that it will comply with the terms of an FFI Agreement, as modified by
the applicable Model 2 IGA.
• For an FFI, or branch of an FFI, other than one covered by an IGA:
• to enter into an FFI Agreement to be treated as a PFFI,
• to agree to meet the requirements to be treated as an RDCFFI, or
• t o confirm that it will comply with the terms applicable to a Limited FFI or a
Limited Branch.
• or an FI seeking to act as a Sponsoring Entity, to agree to perform the due diligence,
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reporting, and withholding responsibilities on behalf of one or more sponsored FFIs.
• or an FI, including a foreign branch of a USFI, currently acting as a QI, WP, or WT,
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to renew its QI, WP, or WT Agreement.
• or a USFI wishing to act as a Lead FI for purposes of registering its Member FIs, to
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identify itself as such.
A foreign branch of a USFI located in a Model 2 IGA jurisdiction does not need to
register unless such foreign branch needs to renew its QI, WP, or WT Agreement.
FATCA regulations, notices, Frequently Asked Questions (FAQs), and other related
topics are available on the IRS FATCA FI page (www.irs.gov/Businesses/Corporations/
Information-for-Foreign-Financial-Institutions). In addition, the Appendices/
Miscellaneous section at the end of the user guide provides supplementary resources,
including a glossary of terms and an Account Status table, which details what the user will
see on the homepage during each registration status.
1.2 Online Registration FATCA Registration can be accomplished most efficiently and effectively through the
System Overview online registration process that will avoid the need to print, complete, and mail paper
forms. This one-stop, electronic registration website presents a short set of questions
about the registering Financial Institution, its branches and, where applicable, Expanded
Affiliated Group (EAG) Members. The registration system can be accessed via
www.irs.gov/fatca-registration.
The FATCA Registration website, designed for secure account management, is a web-
based application that contains the following features:
• Allows 24-hours-a-day, seven-days-a-week accessibility

• llows Financial Institution users to establish an online account, including the ability
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to establish an access code and select challenge questions
• Ensures security for all data provided on behalf of Financial Institutions
• stablishes a streamlined environment for Financial Institutions to register in one
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place
• rovides Financial Institutions with tools to oversee Member and/or branch
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information
• Displays a customized home page for Financial Institutions to manage their accounts
The FATCA Registration website also contains features that provide online communications
and efficient delegation of authority for purposes of online registration. This enables
Financial Institutions the flexibility to manage information throughout their entity structure
(Members and branches). Specifically, the electronic registration system:
• Allows Financial Institutions to appoint delegates (POCs) to perform registration tasks
• enerates automatic notifications when a Financial Institution status changes (email
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notification to check FATCA account)
• Issues the GIIN
Financial Institutions are strongly encouraged to use the online registration process once it
becomes available. However, the IRS will also accept registrations that are made on paper
forms. Paper forms cannot be filed before January 1, 2014. Paper registration forms will
experience slower processing times than online registration, and registrants will not receive
a GIIN needed to demonstrate FATCA compliance until processing of their paper form is
completed. This user guide covers the online registration process only.
1.3 Registration Process Online registration follows the process illustrated below:
Overview
Figure 1 – FATCA Online Registration Process
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Step 1: Create an Account
A Financial Institution using the online registration system will be able to create an online
FATCA account for itself and for Members of an Expanded Affiliated Group for which it
is designated as the Lead.
• ach registering Financial Institution will receive a FATCA ID and will create its
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own access code to be used to log on to the Financial Institution’s online FATCA
account. Branches of a Financial Institution will not have separate accounts, but will
be assigned separate GIINs.
A Financial Institution may register as a Single, Lead, Member or Sponsoring Entity.
• Single FI is an FI that does not have any Member FIs and that is registering for
A
PFFI or RDCFFI status for itself or one or more of its branches. A Single FI may also
include a foreign branch of a USFI treated as a Reporting FI under a Model 1 IGA or
that has in effect a QI Agreement.
• A Lead FI means a USFI, FFI, or a Compliance FI that will initiate the FATCA
Registration process for each of its Member FIs that is a PFFI, RDCFFI, or Limited
FFI and that is authorized to carry out most aspects of its Members’ FATCA
Registrations. A Lead FI is not required to act as a Lead FI for all Member FIs within
an EAG. Thus, an EAG may include more than one Lead FI that will carry out FATCA
Registration for a group of its Member FIs. A Lead FI will be provided the rights to
manage the online account for its Member FIs. NOTE: An FFI seeking to act as a
Lead FI cannot have Limited FFI status in its country of residence.
• Member FI is an FFI that is registering as a Member of an EAG that is not acting
A
as a Lead FI and that is registering as a PFFI, RDCFFI, or Limited FFI. For purposes
of registration, a Member FI may also include a foreign branch of a USFI that is
treated as a Reporting FI under a Model 1 IGA, or that is renewing its QI Agreement.
A Member FI will need to obtain its FATCA ID from its Lead FI. The FATCA ID
is used to identify the Member FI for purposes of registration and is not the same
number as the GIIN. A GIIN is issued to FIs, other than Limited FFIs or Limited
Branches, after the FATCA Registration is submitted and approved.
• Sponsoring Entity is an entity that will perform the due diligence, withholding,
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and reporting obligations of one or more sponsored investment entities or controlled
foreign corporations (Sponsored FFIs).
• A USFI is a Financial Institution that is a resident of the United States.
Step 2: FI Completes the Registration Form
There are four parts to the FATCA Registration form. An FI will need to complete only
the relevant parts of the form for the particular type of registration requested.
• art 1 must be completed by all FIs to provide basic identifying information about
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each FI.
• art 2 should be completed only by a Lead FI and must be completed via the FATCA
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Registration website. A Lead FI will identify in Part 2 each Member FI for which it
is acting as a Lead FI and that is treated as a PFFI (including a Reporting FI under a
Model 2 IGA), RDCFFI (including a Reporting FI under a Model 1 IGA), or Limited
FFI. Additionally, for purposes of registration, a Member FI may include a foreign
branch of a USFI that is registering to obtain a GIIN or to renew its QI Agreement.

• art 3 should be completed only by an FI, including a foreign branch of a USFI,
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currently acting as a QI, WP, or WT and that wishes to renew its agreement. NOTE:
Part 3 should be completed only by an FI currently acting as a QI, WP, or WT and
currently using an issued Employer Identification Number (EIN) to establish its
applicable status. An FI that would like to apply to become a first-time QI, WP, or WT
cannot do so using the paper Form 8957 or the FATCA Registration website. Instead,
the FI must complete Form 14345 in accordance with its instructions. It is advisable,
but not required, for an FI applying for first-time QI, WP, or WT status do so before
it submits its FATCA Registration form. For more information about QI, WP, or WT
Agreements, go to www.irs.gov/fatca.
• art 4 must be completed by all FIs and requires an FI to certify that the information
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provided in the FATCA Registration form is accurate and complete and to agree or
confirm that it will comply with its FATCA obligations, if applicable, in accordance
with the status or statuses for which it has registered itself or any of its branches. An
FI, including a Reporting FI under a Model 1 or 2 IGA, that is registering to renew its
QI, WP, or WT Agreement will be agreeing to the terms of such renewed 2014 Model
QI, WP, or WT Agreement.
• eporting FIs under a Model 1 or 2 IGA: Most Reporting FIs under a Model 1 IGA
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are registering only to obtain a GIIN and to authorize one or more POCs to receive
information related to FATCA Registration on behalf of the FI. Most Reporting FIs
under a Model 2 IGA are registering only to obtain a GIIN, authorize one or more
POCs to receive information related to FATCA Registration on behalf of the FI, and to
confirm that they will comply with the terms of an FFI Agreement as modified by the
applicable Model 2 IGA.
• Reporting FI operating one or more branches not in an IGA jurisdiction is also
A
agreeing to the terms of an FFI Agreement for any such branch, unless the branch is
treated as a Limited Branch. Additionally, a Reporting FI requesting renewal of a QI,
WP or WT Agreement is agreeing to the terms applicable to such renewed 2014 Model
QI, WP, or WT Agreements.
10
A Financial Institution’s classification as a Single, Lead, Member, or Sponsoring Entity
will determine which registration questions it must answer. For example, Leads will be
prompted to provide information about Members of its Expanded Affiliated Group. The
table below summarizes the key steps for each type of FI:
Single Lead Member FI Sponsoring Entity
1. Create an account. 1. Create an account. 1. Enter online system 1. Create an account.
Choose an Access Choose an Access with the FATCA Choose an Access
Code and the system Code and the system ID and Temporary Code and the system
will assign a FATCA will assign a FATCA Access Code given will assign a FATCA
ID. Record FATCA ID ID. Record FATCA ID to you by your Lead. ID. Record FATCA ID
and Access Code for and Access Code for Create a new Access and Access Code for
future use. future use. Code. Record FATCA future use.
ID and Access Code
2. Complete Part 1 of 2. Complete Part 1 of 2. Complete the
for future use.
this online FATCA this online FATCA relevant questions in
Registration form Registration form 2. Complete Part 1 of Part 1 of this online
(Form 8957). (Form 8957). this online FATCA FATCA Registration
Registration form form (Form 8957).
3. Complete Part 3 if 3. Complete Part 2 of
(Form 8957). While completing the
you have a Qualified this online FATCA
FATCA Registration,
Intermediary, Registration form. 3. Complete Part 3 if
select None of the
Withholding Foreign you have a Qualified
4. Complete Part 3 if Above for Question
Partnership, or Intermediary,
you have a Qualified 4, Not applicable for
Withholding Foreign Withholding Foreign
Intermediary, Question 6, and No
Trust agreement Partnership, or
Withholding Foreign for Question 7; you’ll
in effect and wish Withholding Foreign
Partnership, or then skip to Question
to renew that Trust agreement
Withholding Foreign 10. Do not complete
agreement. in effect and wish
Trust agreement Part 3.
to renew that
4. On or after January in effect and wish
agreement. 3. On or after January
1, 2014, electronically to renew that
1, 2014, electronically
sign and submit your agreement. 4. On or after January
sign and submit your
registration form. 1, 2014, electronically
5. On or after January registration form.
sign and submit your
5. Wait for registration 1, 2014, electronically
registration form. 4. Wait for registration
to be processed. sign and submit your
to be processed.
registration form. 5. Wait for registration
6. Upon approval,
to be processed. 5. Upon approval,
the FI will receive 6. Give your Members
the Sponsoring
notification. GIINs will their FATCA login 6. Upon approval,
Entity FI will receive
be assigned to the information. the FI Member will
notification and a
FI and any branches receive notification.
7. Wait for registration GIIN will be assigned
that are not limited. GIINs will be
to be processed. to the FI as a
Assigned GIINs will assigned to the
8. Upon approval, the Sponsoring Entity.
be included in the FI and any of its
FI Lead will receive The assigned GIIN
next published IRS branches that are not
notification. GIINs will be included in the
FFI list. Limited Branches.
will be assigned to next published IRS
Assigned GIINs will
the FI and any of its FFI list. Information
be included in the
branches that are not on registration of
next published IRS
Limited Branches. Sponsored Entities
FFI list.
Assigned GIINs will will be provided on
be included in the the FATCA website.
next published IRS
FFI list.
Figure 2 – Registration Steps by FI Type
Steps 3 and 4: Submission and Approval

The Responsible Officer (RO) will not be able to submit the completed registration
form on behalf of the Financial Institution until on or after January 1, 2014, although
information can be entered in the FI’s account before then.
For the period from the opening of the FATCA Registration website through December
31, 2013, an FI will be able to access its online account to modify or add registration
information, including its appropriate registration status as such status is established or
modified, for example, by the signing of an Intergovernmental Agreement (IGA). Prior
to January 1, 2014, however, any information entered into the system, even if submitted
as final by the website user, will not be regarded as a final submission, but will merely be
stored until the information is submitted as final on or after January 1, 2014. Thus, FIs can
use the remainder of 2013 to become familiar with the FATCA Registration website, to
input preliminary information, and to refine that information. On or after January 1, 2014,
each FI will be expected to finalize its registration information by logging into its online
account on the FATCA Registration website, making any necessary additional changes,
and submitting the information as final.
GIINs. As registrations are finalized and approved in 2014, registering FIs will receive a
notice of registration acceptance and will be issued a GIIN. The IRS will electronically post
the first IRS FFI List by June 2, 2014, and will update the list on a monthly basis thereafter.
To ensure inclusion in the June 2014 IRS FFI List, an FI will need to finalize its registration
by April 25, 2014.
1.4 Global Intermediary After an FI has been approved, it is assigned a unique GIIN, which the FI will provide
Identification Number to withholding agents in connection with establishing its FATCA compliance. GIINs are
alphanumeric, comprised of 19 characters, and are in the following format: XXXXXX.
XXXXX.XX.XXX. A detailed breakdown that includes the information on each set of
characters in the GIIN can be found in Appendix B – GIIN Composition Table.
If you want to download the entire file and view the schema, go to the Test Files and
Schema page on the IRS website (www.irs.gov/Businesses/International-Businesses/IRS-
FFI-List-Schema-and-Test-Files).
12
Chapter 2: Getting Started
2.1 System Requirements Minimum Requirements:
• he FATCA Registration System should function on most browsers (e.g. Mozilla
T
Firefox, Internet Explorer, Google Chrome, etc.). NOTE: Safari may not properly
display the windows in the FATCA Registration System.
• Refer to your browser’s settings for the options below
• JavaScript installed and enabled
• Session cookies enabled
• Web browser encryption enabled (at least 128 bits SSL-3)
• Access to a PDF Viewer
• Enable U.S. keyboard settings
Session Cookies Enabled
You must configure your browser to allow session cookies and cascading style sheet
(CSS) capabilities in order for the application to function properly. Session cookies exist
temporarily in memory and are deleted when the web browser is closed.
Printing
To print directly from the registration system, use your internet browser’s print option.
When printing forms such as the branch table or the Members table (Leads only), files
can be downloaded and printed in the PDF Viewer.
2.2 Before You Begin In this section, you may review information about the FATCA Online Registration
System common features, icons, and buttons (controls, commands) to help navigate the
system.
Navigation Menu Links, Buttons and Other Items
The following links and other common features make it easy to navigate through the
registration system:

Sample FI Registration
Navigation Bar
1 2 3 4
Progress Bar
Back/Next buttons
IRS Privacy Policy Privacy Notice
Figure 3 – Sample FI Registration
Features or Items Details

Navigation Menu Commands listed on the top right of each page that serves as basic functionalities
throughout the registration. The links are as follows:
• My home page will take you to your home page.
• Save will save the data you have entered in the registration system.
• Get help will take you to a list of available options for assistance.
• Logout will exit the FATCA Registration System.
Progress bar Displayed at the top of the screen above each page of questions, this bar shows
which part you are on and how you have progressed through the registration system.
Back button Click to return to the previous page of the registration system. Use the Back button
instead of your browser’s back arrow.
Next button (with Click to continue to the next step of the registration process.
automatic Save) Use the Next button instead of your browser’s next arrow.
Click the Next button to automatically save responses entered in the registration
system.
NOTE: If you receive a validation error message, re-enter the data and click the Next
button.
14
Add Another and Delete Buttons
Sample FI Registration
Figure 4 – Sample FI Registration (Table Format using ‘Add Another’ button)
Features Details
Add Another button Click to add another entry to a data table listed on the page. After you select Add
Another, your entry appears in the table. If you do not click Add Another and
simply click the Next button, the system will validate and save the entry.
Delete Click link to remove a record. NOTE: This is the only way to edit records in a data
table. If you must edit a record, click the delete link and enter the edited information.
Additional Buttons Not Shown Above

Login Click to login to an FI account
Return to Login Click to return to the FATCA login page

Icons and Symbols
The icons on the navigation bar at the top of the screen provide information about the
system. Other helpful icons include:
Icons Usage or Details
Get Help icon Click the question mark to view more information for a specific item (question,
input field, status, table, etc.)
* Asterisk Denotes required fields
Drop down list arrow Indicates a list with drop down options/list items that the user can view by clicking
the arrow
Error message icon Indicates an error has occurred
2.3 Information You Will FIs will be required to provide several key pieces of information in order to complete
Need the online registration form. This checklist outlines the information you should gather to
prepare your online FATCA Form (Form 8957). See Form 8957 (www.irs.gov/form 8957),
to view the registration form as related to the checklist of items below.
All Registrants ❏❏ FI Type (Single, Lead, Member, or Sponsoring Entity)
❏❏ The FI’s legal name
❏❏ FI’s Country of Residence for tax purposes
❏❏ FI Classification, i.e., Participating FI not covered by an Intergovernmental Agreement
(IGA) or a Reporting Financial Institution under a Model 2 IGA; Registered Deemed-
Compliant Financial Institution (including a Reporting Financial Institution under a Model
1 IGA); Limited Financial Institution; or None of the above
❏❏ FI’s mailing address
❏❏ FI’s Qualified Intermediary (QI)/Withholding Foreign Partnership (WP)/ Withholding
Foreign Trust (WT) EIN, if the FI has in effect one of these agreements. Confirm whether
the institution intends to maintain or renew its status as a QI, WP, or WT.
❏❏ Confirm whether the FI maintains a branch in a jurisdiction outside of its country of tax
residence, and then confirm whether the FI is a tax resident of the United States or
maintains a U.S. branch (other than the U.S. territories).
❏❏ If the FI is a tax resident of the United States or maintains a branch in the United States
(other than the U.S. territories), the EIN of the FI or branch
❏❏ Each jurisdiction in which the FI maintains a branch, along with whether the branch is a
Limited Branch and whether the Financial Institution intends to maintain QI, WP, or WT
status for that branch (if it is covered by a QI, WP, or WT agreement)
❏❏ Business Title for the FATCA Responsible Officer (RO) for the FI, along with legal name
and contact information
❏❏ Confirm whether the FI’s RO will designate one or more Points of Contact (POCs) (a POC
will be authorized to receive FATCA Registration information and other related FATCA
correspondence from the IRS) and, if so, the POCs’ contact information. NOTE: FIs are
allowed up to FIVE (5) POCs.
Lead Only ❏❏ In addition to the information required above, the Member FIs’ legal names, countries
of residence for tax purposes, and Member types. Once the Lead has established the
Member’s account, the Member or its Lead will be required to complete the Member’s
Registration. NOTE: The RO for a Lead automatically becomes a POC for each of the
Lead’s Member FIs.
QI, WP, or WT ❏❏ Confirm whether the QI/WP/WT’s legal name has changed since the effective date of its
most recent QI/WP/WT Agreement and, if so, the new legal business name and reason
for the name change (merger, liquidation, re-branding).
❏❏ For QI/WP/WTs, the Responsible Party’s name, contact information, and whether or not
that is the same person listed as the RO for the FI
❏❏ The list of private arrangement intermediary (PAI) contracts that are effective, if applicable
Figure 5 – FI Registrants – What You Will Need
16
2.4 Special Rules for • ead FI and Member FIs of an EAG: In general, all FFIs, other than exempt beneficial
L
Registration owners or certified deemed-compliant FFIs that are part of the same EAG must be
registered. For purposes of registration, an EAG may have more than one Lead FI and
may organize itself into subgroups under different Lead FIs. For example, an EAG of
10 FFIs may decide to select two different Lead FIs, Lead FI 1 and Lead FI 2. Lead FI
1 can carry out FATCA Registration on behalf of four of its Member FIs and Lead FI
2 can carry out FATCA Registration on behalf of four of its other Member FIs. All 10
FFIs within the same EAG will be registered, even though they are registered under two
different Lead FIs.
Consolidated Compliance Program: If an EAG has in place a consolidated
compliance program, as described in Treas. Reg. §1.1471-4(f)(2)(ii), then Member
FIs that elect to participate in the same consolidated compliance program should be
registered as Member FIs by the Lead FI that is acting as the Compliance FI for the
compliance group.
• odel 1 IGA: FIs that are treated as Reporting FIs under a Model 1 IGA (see List of
M
Jurisdictions treated as having in effect an IGA at www.irs.gov/fatca) should register
as RDCFFIs.
A Reporting FI under a Model 1 IGA will be able to register and obtain a GIIN
prior to July 1, 2014 and may generally find it convenient to do so. Nonetheless,
such an FI is not required to provide a GIIN to withholding agents prior to January
1, 2015 and therefore has time beyond July 1, 2104 to register to obtain a GIIN. In
addition, a Reporting FI under a Model 1 IGA must register prior to July 1, 2014 (1)
if it maintains one or more branches (other than a Limited Branch or U.S. branch)
in jurisdiction(s) that are not covered by a Model 1 IGA, (2) if it is renewing its QI,
WP, or WT Agreement, or (3) if it intends to be a Lead FI for one or more Member
FIs that are not established in, and operating exclusively in, other Model 1 IGA
jurisdictions.
• Model 2 IGA (Select PFFI): FIs that are treated as Reporting FIs under a Model 2
IGA (see List of Jurisdictions treated as having in effect an IGA at www.irs.gov/fatca)
should register as PFFIs.
• FFIs that are also Sponsoring Entities: An FFI that will also act as a Sponsoring
Entity for one or more Sponsored Entities is required to submit a second registration
form to act as a Sponsoring Entity. The Sponsoring Entity will receive a separate
Sponsoring Entity GIIN and should only use that GIIN when it is fulfilling its
obligations as a Sponsoring Entity.
• ponsored FFIs: An FI that is a Sponsored FFI will be registered by its Sponsoring
S
Entity. Details about how a Sponsoring Entity may register a Sponsored FFI will be
posted online at www.irs.gov/fatca.
• SFIs treated as Lead FIs: A USFI that is registering as the Lead FI on behalf of its
U
Member FFIs will register as a Lead FI and be issued a GIIN.

Chapter 3: FATCA Online Registration System —
User Login
3.1 Launching the FATCA The FATCA Online Registration System can be accessed on the IRS.gov FATCA home
Online Registration System page (www.irs.gov/fatca).
FATCA Homepage
Illustrative, content
may change over time
Figure 6 – FATCA Homepage
1. Click on the FATCA Registration System link at www.irs.gov/fatca-registration,

which will direct you to the FATCA login page.
18
3.2 Create a New The first step in the FATCA Registration process is to create an online FATCA account.
Account – Single, Lead, Only a Single, Lead, or Sponsoring Entity will be able to create a FATCA account.
and Sponsoring Entity Member FIs will have their FATCA accounts created by their Lead FI and must have
received FATCA IDs and Temporary Access Codes from their Lead FI in order to logon
as an existing user to complete their online FATCA Registration. See Chapter 1.3 for
definitions of Single, Lead, Member, and Sponsoring Entity.
To create an account, the FI will be required to create challenge questions and an access
code (password). After the Single, Lead, or Sponsoring Entity creates its account, it will
be provided with a FATCA ID. The FATCA ID is used to identify the FI only for purposes
of registration and is not the same number as the GIIN. A GIIN is issued after FATCA
Registration is submitted and approved.
The following set of screen shots illustrates the process for a FATCA Single, Lead or
Sponsoring Entity Registrant to create an account and receive the FI’s FATCA ID:
To Create a New Account as a Single, Lead, or Sponsoring Entity
FI Type – First Time Login
Create New FATCA Account for Single, Lead, or Sponsoring Entity
(The Create Account

button appears
shaded, until you
select the checkbox)
Figure 7 – Create New FATCA Account for Single, Lead, or Sponsoring Entity
elect the checkbox that states “By checking this box, I declare that I have been
1. S
authorized by the FI to create a FATCA Registration account on their behalf.” under
the Create a New Account for Single, Lead, or Sponsoring Entity section.
lick Create Account
2. C
NOTE: If you have entered data in the FATCA ID and Access Code fields before
you selected the checkbox, the two fields will be cleared and the Login button will be
disabled.

Select FI Type
Create New FATCA Account – Select FI Type
A Member FI Type cannot

create a new FATCA account
Figure 8 – Create New FATCA Account – Select FI Type
elect one FI Type, Single, Lead, or Sponsoring Entity. It is critical that you select
1. S
the correct FI type as it cannot be changed once the account is created. NOTE: If you
select FI Type Member, an error message appears. A Member of an affiliated group
cannot create a new FATCA account. Members should contact the Lead to obtain their
FATCA ID and Access Code.
lick Next to continue and set up challenge questions.
2. C
NOTE: All fields marked by an asterisk (*) throughout the registration form are
required fields. All fields throughout the form should be completed, if applicable.
Select Challenge Questions
Create New FATCA Account – FI Challenge Questions
Figure 9 – Create New FATCA Account – FI Challenge Questions
20
1. I n Challenge Question 1, select the arrow to view the list of questions. Select a
challenge question. In the Answer text box, type a response to the challenge question.
2. Repeat the previous step for Challenge Question 2.
3. To go back, click on the Back button.
4. Click Next to continue and set up an Access Code.
IMPORTANT: Remember to document your answers to your challenge questions. You
will need these if you have to reset your Access Code.
Create a New Access Code
Create New Account – Create New Access Code
Figure 10 – Create New Account – Create New Access Code
To Create a New Access Code

he system displays the minimum guidelines to create a new Access Code. The
1. T
Access Code must be 8-20 characters and include at least one uppercase and
lowercase letter, one number, and one of the designated special characters (~ ! @
# ^ * ? , .).
2. In Create Access Code, type the Access Code that you choose for your FATCA
Account, ensuring that it meets the requirements in Step 1.
3. In Confirm Access Code, re-type your Access Code to confirm your code in the text
box.
4. Click Next to continue.
IMPORTANT: Remember to record your Access Code. You will need your FATCA ID
and Access Code to log into the system.

Create New Account – Lead/Single/Sponsoring Entity Account Confirmation (FATCA ID)
Figure 11 – Create New Account – Lead/Single/Sponsoring Entity Account Confirmation (FATCA ID)
The Lead/Single/Sponsor Account Confirmation screen displays your FATCA ID

account number.
5. Click Next to continue the FI Registration process.
IMPORTANT: Remember to record your FATCA ID and Access Code number for
future use.
3.3 Existing User Login – After an FI has created a FATCA Account, it can subsequently access this account through
Single, Lead, Member, or the Registration Login page. Singles, Leads, Members, and Sponsoring Entities will all be
Sponsoring Entity able to login here. This screen allows users with an existing FATCA ID and Access Code
to log on to the system.
NOTE:
• I Members will need to set up a new Access Code after logging in the first time using
F
the Temporary Access Code provided by their Lead.
• Only one user at a time may access the FATCA Account of a specific FI; however,
multiple accounts for Members of an EAG may be accessed at the same time because
they are different specific accounts. If another user attempts to login to a FATCA
Account already in use, an error message will be displayed.
22
Existing Account User Login
FI Registration User Login System (Login)
Figure 12 – FI Registration User Login System (Login)
To Login as an Existing User for Single, Lead, Member, or Sponsoring Entity FI

Type
1. Under FATCA ID, type your system-generated FATCA ID or Member FATCA ID.
Each Member has a unique Member FATCA ID with an alphanumeric sequence as
shown below. Members should contact their Lead to get more information.
IMPORTANT: When logging into the registration system, any letters in the FATCA ID
must be entered in uppercase letters only. Your FATCA ID will not be recognized if you
enter any letters as lowercase letters.
Single/Lead/Sponsoring Entity FATCA ID: 123ABC
Member FATCA ID: 123ABC.XXXXX
Identifies the Lead FI Identifies the Member FI
NOTE: FATCA IDs DO NOT contain the letter “O”. If your FATCA ID has a character
that appears like the letter “O”, enter the number zero (0).
2. I n Access Code, type your Access Code, which should be 8-20 characters and include
at least one uppercase and lowercase letter, one number, and one of the designated
special characters (~ ! @ # ^ * ? , .).
3. Click Login.
4. If the login is unsuccessful, re-enter your FATCA ID and Access Code.

3.4 Recovering Login The system automatically locks the FATCA account after five unsuccessful
Information – Forgot login attempts.
FATCA ID/Access Code
Forgot Access Code
If an FI forgets its FATCA ID which is needed

to retrieve access code, click on this link,
where further guidance will be provided
Figure 13 – Forgot Access Code
To reset your FATCA ID/Access Code

1. I f the login is unsuccessful after several attempts, you may have to reset your Access
Code.
2. From the Login screen, click Forgot FATCA ID or Access Code?
3. To reset your Access Code, enter your FATCA ID.
4. Click Next to continue to your challenge questions.
NOTE: If you have forgotten the FATCA ID number, click I do not know my FATCA ID
and follow the instructions.
If you have not established your permanent Access Code yet, you will see an error page
that will provide further instructions. This error page will indicate, “If you are a Member
of an expanded affiliated Foreign Financial Institution group, please ask your Lead FI
for your FATCA ID and temporary Access Code. If you mailed a paper registration form
to the Internal Revenue Service for input, you will be receiving your FATCA ID and
Temporary Access Code through the mail. You will not be able to login until you receive
your login information in the mail.”
24
Answer Challenge Questions
Forgot Access Code – Challenge Questions
Figure 14 – Forgot Access Code – Challenge Questions
To reset your Access Code:

1. In the first Answer field, enter the correct response to Challenge Question 1.
2. In the second Answer field, enter the correct response to Challenge Question 2.
NOTE:
• Both answers must be correct in order to reset the Access Code. If one is incorrect,
the system will not identify which one is incorrect. It will give you another chance to
enter both correct answers.
• Challenge questions may be different from the ones shown in the above figure,
depending on what you originally selected when creating your Challenge Questions.
CAUTION: The system locks automatically after five unsuccessful attempts to answer the
challenge questions. Continue until you are successfully allowed to login again.

Create New Access Code
Forgot New Access Code – Create New Access Code
Figure 15 – Forgot New Access Code – Create New Access Code
To reset your Access Code:

1. In Create Access Code, type the new Access Code that you choose for your FATCA
Account and ensure that it meets the requirements.
2. I n Confirm Access Code, re-type your Access Code to confirm your code in the text
box.
3. Click Next to continue. The system will display your confirmed Access Code.
IMPORTANT: Record the Access Code. The FATCA ID and Access Codes are required
to access your account.
26
Chapter 4: Registration
4.1 Registration Part 1 After an FI has logged into the system, the registration process will begin with Part
1. Part 1 consists of 11 questions that request identifying information about the FI and
must be completed for all FI types. The Lead FI can complete Part 1 for its Member(s),
but the Member will typically complete Part 1 for itself. The following section provides
step-by-step guidance for answering the questions in Part 1.
1. To access online registration, Part 1:
• First-time login: After you have created an account and the system displays
the FATCA-FI-Single/Lead/Sponsoring Entity Account Confirmation page
(as shown in Chapter 3.1 Launching the FATCA Online Registration System),
click the Next button.
• Existing users: On your FATCA home page (as shown in Chapter 4.6 Financial
Institution Home Page), in the lower left corner, under Available Account
Options, click the Registration – Edit/Complete/Submit link.
NOTE: If a user does not log out of the registration system using the “logout” button,
the system does not log the user out immediately. This instance can occur for example
if the user closes the browser, or if the user gets an error message that forces them out
of the registration system. If the user then tries to log back in immediately, he will get
a default error message indicating that the FATCA account is locked because it is being
edited by another user. The system times out after 15 minutes of inactivity, so after 15
minutes, the original session that was exited will time out and the user will be able to
log in again.
2. The links above will take you to the Instructions for FATCA Registration page,
which includes links to the user guide, and instructions for completing the online
registration form 8957 (www.irs.gov/form8957).

FI Registration – Instructions for FATCA Registration
FATCA User Guide (PDF version)
Instructions for Form 8957
FATCA web page
Figure 16 – FI Registration – Instructions for FATCA Registration
1. Click Next to continue and begin the first portion of the online registration form
(Form 8957).
IMPORTANT: See Chapter 2.3 Information You Will Need for a list of information
you’ll need to complete the registration.
28
4.1.1 Questions 1-2 – FI Type and Legal Name
FI Registration – My Information (Part 1) – Questions 1-2
Figure 17 – FI Registration – My Information (Part 1) – Questions 1-2
To enter FI information
Question 1: Financial Institution Type: The system displays the FI Type selected when
the FATCA account was created.
Question 2: Legal Name of Financial Institution: Enter the legal name of the FI. The
legal name is the name of the FI used in official incorporation or organization documents,
or the name otherwise recognized by the residence country government as the FI’s
official name. Typically, the legal name is the name used by the FI in legal documents.
NOTE: All fields marked by an asterisk (*) throughout the Registration Form are required
fields.

4.1.2 Questions 3-4 – Financial Institution Country of Residence and Classification in Country of Tax Residence
FI Registration – My Information (Part 1) – Questions 3-4
Figure 18 – FI Registration – My Information (Part 1) – Questions 3-4
To enter FI country of residence and classification

Question 3: Select Financial Institution’s Country of Residence for tax purposes.
1. T
he country of residence means the jurisdiction in which the FI is treated as a resident
for income tax purposes (for example, the place of incorporation or place of principal
management and control). If the FI is a dual resident, identify one of the countries
where it is a tax resident in this question and identify the second country of tax
residence in Questions 8 or 9, as appropriate, by treating the second tax residence
country as a branch jurisdiction. If the FI is resident in a U.S. Territory or Minor
Outlying Island, select the United States (even if the FI is a dual resident).
Partnerships and other flow-through entities. For a partnership or other flow-
through entity, the Financial Institution’s country of residence means the jurisdiction
under the laws of which the entity is organized or established or, if not organized or
established under the laws of any jurisdiction, the jurisdiction where it maintains its
principal office.
NOTE: For a list of available countries in the drop down menu, see Appendix D –
Country Lookup Table.
Question 4: Select the Financial Institution’s FATCA classification in its country of
tax residence (as shown in Question 3).
1. S
elect the entry applicable to your FATCA classification in your country of tax
residence as shown in Question 3.
A Sponsoring Entity, a USFI that is registering as Lead FI, a U.S. Territory FI or a
USFI with a foreign branch that is renewing its QI Agreement or that is treated as a
Reporting FI under a Model 1 IGA must select None of the Above.
NOTE: FIs with branches in multiple jurisdictions. An FI (other than a
Sponsoring Entity, USFIs, or a foreign branch of a USFI) that maintains branch
operations in multiple jurisdictions must answer this question by treating the
30
operations within its country of tax residence as if it were a branch (home office) and
then classify whether such home office is participating, registered deemed-compliant,
or limited. In question 8 or 9 of the registration form, the FI must identify the
jurisdictions where it maintains branches outside of its country of tax residence and
which of its branches, if any, will be treated as Limited Branches.
Example. Bank A, an FI, is resident of Country X. In addition to banking activities
that it conducts within Country X, Bank A also conducts banking activities through
branches in Countries Y and Z. Under Country X laws, Bank A cannot satisfy the
obligations that would allow its operations within Country X (home office) to be
effectively a PFFI or RDCFFI. However, Bank A’s branches in Countries Y and
Z would be able to comply with the obligations imposed on a PFFI or RDCFFI.
For purposes of registering itself and obtaining a GIIN for its branch operations in
Countries Y and Z, Bank A should select that it is classified as a Limited Financial
Institution in its country of tax residence.
2. Click Next to continue
3. Click Back to go back to the previous screen
NOTE: A Lead FI must be an entity that is able to select in Question 4 that its
FATCA classification in its country of tax residence is a PFFI not covered by an IGA
or a Reporting FI under a Model 2 IGA, an RDCFFI or a Reporting FI under a Model
1 IGA, or None of the above because the FI is either a Sponsoring Entity, a USFI that
is registering as a Lead FI, as U.S. Territory FI, or a USFI with a foreign branch that
is renewing its QI agreement or that is treated as a Reporting FI under a Model 1
IGA.
4.1.3 Question 5 – FI Mailing Address
FI Registration – My Information (Part 1) – Question 5
Figure 19 – FI Registration – My Information (Part 1) – Question 5

Question 5: Mailing Address of Financial Institution:
1. E
nter the mailing address of the FI. The address provided will be used to send all mail
correspondence related to the FI’s FATCA Registration, FATCA account, and any
other related matters.
NOTE: Most communications between the IRS and the FI will be able to occur
electronically once the FI’s FATCA account is established.
2. Select the country from the drop-down list. If the user selects United States, a U.S.-
specific page will appear.
NOTE: If the FI is in a U.S. Territory, select the United States option, and select the
territory in the State / U.S. territory drop down list.
• Address Line 1, enter the FI mailing street address.
• If necessary, in Address Line 2, enter the second line of the street address.
• City, enter the city of the FI mailing address.
• tate/Province/Region, enter the state, province, or region of the FI mailing
S
address. (If you selected United States from the country drop-down list, you will
select a State/U.S. Territory from the drop-down list for this question.)
• Zip/Postal Code, enter the zip or postal code of the FI mailing address.
NOTE: For a list of available countries in the drop down menus, see Appendix D –
32
4.1.4 Question 6 – FI QI/WP/WT
Question 6: Indicate whether the Financial Institution has in effect a withholding

agreement with the IRS to be treated as a QI, WP, or WT.
NOTE: An entity that is applying as a Sponsoring Entity must select Not Applicable,
even if the entity has a QI, WP, or WT agreement with the IRS.
1. S
elect the Qualified Intermediary (QI) option to indicate that the FI is a party to a
qualified intermediary withholding agreement with the IRS. Enter the QI EIN in the
field below the option, and select Yes or No as to whether the FI intends to maintain
its status as a QI.
2. S
elect the Withholding Foreign Partnership (WP) option to indicate that the FI is a
foreign partnership that has entered into a withholding agreement with the IRS. Enter
the WP EIN in the field below the option, and select Yes or No as to whether the FI
intends to maintain its status as a WP.
3. S
elect the Withholding Foreign Trust (WT) option to indicate that the FI is a foreign
grantor trust or foreign simple trust that has entered into a withholding agreement
with the IRS. Enter the WT EIN in the field below the option, and select Yes or No as
to whether the FI intends to maintain its status as a WT.
4. A
n FI that does not have in effect a withholding agreement with the IRS to be treated
as a QI, WP, or WT should select Not Applicable.
ponsoring Entities: If you are applying as a Sponsoring Entity, select Not
5. S
Applicable.
NOTE: A Financial Institution that would like to apply to become a first time QI, WP,
or WT may do so by completing Form 14345 in accordance with the instructions therein
before registering for FATCA. For more information about a QI, WP, and WT agreement
with the IRS, visit www.irs.gov/fatca.
4.1.5 Question 7 – Branches Maintained Outside of Country of Tax Residence
Question 7: Does the Financial Institution maintain a branch in a jurisdiction

outside of its country of tax residence?
elect Yes if the FI maintains a branch outside its country of tax residence. A branch
1. S
is a unit, business, or office of an FI that is treated as a branch under the regulatory
regime of a country or is otherwise regulated under the laws of such country as
separate from other offices, units, or branches of the FI. FIs should treat all units,
businesses, and offices within any one jurisdiction as a single branch.
Sponsoring Entities: If you are applying as a Sponsoring Entity, you do not need to answer
questions about your branches and should select No.
2. I f Yes, complete Question 8. If No, the system will automatically take you to
Question 10.
34
4.1.6 Question 8 – FI U.S. Tax Residency and EIN
Question 8: Is the Financial Institution a tax resident of the United States or does it
maintain a branch in the United States (other than the U.S. territories)?
elect Yes if the FI is either a U.S. resident or maintains a branch within the U.S. and
1. S
provide the EIN for the FI or U.S. branch as appropriate in the field provided. Unless
otherwise indicated by the question in the registration, the term U.S. means the United
States of America, including the States thereof, and the District of Columbia, but does
not include American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, or
the U.S. Virgin Islands.
elect No if the FI does not maintain a branch within the U.S. and the system will take
2. S
you to Question 9.

4.1.7 Questions 9A-C – Branches Outside of the U.S.
FI Registration – My Information (Part 1) – Questions 9A-C
Figure 23 – FI Registration – My Information (Part 1) – Questions 9A-C
Question 9A: List each jurisdiction (other than the United States) in which the
Financial Institution maintains a branch.
1. S
eparately identify each jurisdiction where the FI maintains a branch outside of the
U.S., including if the FI maintains a branch in a U.S. Territory (American Samoa,
Guam, the Northern Mariana Islands, Puerto Rico, or the U.S. Virgin Islands).
2. S
elect the jurisdiction in which the branch is located. If the FI does not maintain a
branch outside the U.S. click the Next button to continue to Question 10.
Country Lookup Table in the Appendices/Miscellaneous section of the guide.
Question 9B: Is the branch a Limited Branch?
Select whether or not the branch listed is a Limited Branch. A Limited Branch means a
branch that under the laws of the jurisdiction in which it is located is unable to: (1) report,
close, or transfer its U.S. accounts to a USFI, to a branch of the FFI that will report the
U.S. account, to a PFFI, or to a Reporting FI under a Model 1 IGA, or (2) withhold,
block, or close an account held by a recalcitrant account holder or nonparticipating FFI or
otherwise transfer the account to a USFI, to a branch of the FFI that will report the account
36
to the IRS, to a PFFI, or to a Reporting FI under a Model 1 IGA. A Limited Branch also
includes a related branch under a Model 1 or 2 IGA that is treated as a nonparticipating FFI
branch because it operates in a jurisdiction that prevents such branch from fulfilling the
requirements of a PFFI or deemed-compliant FFI.
Question 9C: If the branch is currently covered by a QI agreement, does the
Financial Institution intend to maintain QI status?
1. Select Yes if the branch operates under an attachment to the FI’s QI Agreement
and intends to renew its status as such. Select No if the branch operates under an
attachment to the FI’s QI Agreement and does not intend to renew its status as such.
Select Not Applicable if the branch is not part of an FI that is a QI.
NOTE: On the FATCA Registration form, a QI can delete branches previously listed in its
QI Agreement that will no longer act as a QI, but it cannot add branches. If the QI wishes
to add branches that were not included in its prior QI Agreement, it must complete Form
14345 in accordance with the instructions therein.
2. Click on the Add Another button if the FI has a branch in an additional jurisdiction.
o delete a branch, click on the delete option next to the corresponding branch in the
3. T
table below the questions.
NOTE: The FI should only record each country once. For the definition of ‘branch’, please
refer to the Appendix A – Glossary of Terms for more information.

4.1.8 Question 10 – FI Responsible Officer (RO) Information
Question 10: Provide information about the FATCA Responsible Officer for the
Financial Institution .
Provide the name, title, address, and contact information of the Responsible Officer (RO)
of the FI. The address provided should be the business address of the RO. The business
address is defined as the address where the RO maintains his or her principal office. The
individual identified as the RO in Question 10 will be the only individual who will receive
emails from the IRS related to the FI’s FATCA account. In all cases, the RO designated in
Question 10 must be authorized under applicable local law to establish the statuses of the
FI’s home office and branches as indicated on the registration form.
NOTE: If an FI is a Lead FI, the FI’s RO will automatically be treated as a POC for the FI
and any Member FI. As a result, the RO for a Lead FI may receive correspondence related
to its Member FI’s FATCA information
38
4.1.9 Question 11A – Responsible Officer (RO) Designation of POCs
FI Registration – My Information (Part I) – Question 11A
Figure 25 – FI Registration – My Information (Part 1) – Question 11A
Question 11A: The Financial Institution RO will be a Point of Contact (POC) for the
Financial Institution. In addition, the RO of a Financial Institution registering as a
Lead of all or part of an Expanded Affiliated Group will be a POC for each Member
of that group.
elect Yes and complete question 11B if the FI wants to appoint one or more POCs
1. S
other than the RO identified in Question 10. If Yes, complete Question 11B. A POC
is an individual authorized to receive from the IRS FATCA-related information
regarding the FI and to take other FATCA-related actions on behalf of the FI upon the
request by the IRS.
By listing one or more POCs in Question 11B and selecting Yes in Question 11A,
the authorizing individual identified in Question 11B and that has checked the box
to Question 11B is providing the IRS with written authorization to release FATCA
information to the POC.
elect No, if the FI wants the IRS to send correspondence only to the individual RO
2. S
identified in Question 10. If No, the system will take you to Preview Part 1.
For purposes of Question 11B the term RO means an individual who is authorized under
local law to consent on behalf of the FI (“authorizing individual”) to the disclosure of tax
information to third parties. This individual may be the same as the individual identified
as the RO in Question 10. By checking the Yes box in Question 11B, the authorizing
individual identified in the checkbox to Question 11B is providing the IRS with written
authorization to release the FI’s FATCA information to the POC, Once the authorization
is granted it is effective until revoked by either the POC or an authorizing individual of
the FI.

4.1.10 Question 11B – POC(s) Information
FI Registration – My Information (Part 1) – Question 11B
Figure 26 – FI Registration – My Information (Part 1) – Question 11B
Question 11B: POC Information

1. A
dd contact information of each POC. If the business address is in a U.S.
Territory, select the United States.
2. To add another POC, click on the Add Another button and repeat Step 1.
o delete a POC, click on the delete link next to the corresponding entry in the
3. T
table below the questions.
40
4.1.11 POC Authorization
FI Registration – My Information (Part 1) – POC Authorization
Figure 27 – FI Registration – My Information (Part 1) – POC Authorization
heck the box to authorize a POC as outlined above. Enter the authorizing
1. C
individual’s name in the text field next to the check box.

4.1.12 Edit/Review Registration Part 1
FI Registration – My Information (Part 1) – Edit/Review Registration Part 1
Figure 28 – FI Registration – My Information (Part 1) – Edit/Review Registration Part 1
1. Review the information that was entered for Part 1.

o edit, click on the Edit / Review Part 1 link to return to the form. You must page
2. T
through the registration form pages to review and/or edit any Part 1 responses.
4. R
egistration Part 1 is now completed. The registration system will direct you to the
next applicable registration section based on your responses.
• Lead: The system advances to Registration Part 2 (Question 12).
• I f you answered yes to renewing your status as a Qualified Intermediary, (QI),
Withholding Foreign Partnership, (WP), or Withholding Foreign Trust
(WT): The system will take you to Registration Part 3 (Question 13).
• ingles, Members, and Sponsoring Entities who are not QI/WP/WTs: The
S
system will take you to Registration Part 4.

42
4.2 Registration Part 2 Part 2 will only be displayed in the registration system if the FI is registering as a Lead FI.
In Part 2, the Lead FI will create an online FATCA account for its Member FIs.
4.2.1 Question 12 – Member Information
FI Registration – Member Information (Part 2) – Question 12
Figure 29 – FI Registration – Member Information (Part 2) – Question 12
NOTE: The information in this question is required to establish the Members’ accounts
and for the registration system to generate the Member FATCA IDs and Temporary
Access Codes. The Lead FI must distribute both the FATCA IDs and Access Codes to its
Members to be used in the Members’ registration process.
Question 12: Provide the legal name of the Member FI, its Member Type, and its
country of residence.
A Lead FI will be required to provide identifying information about its Member FIs, other
than exempt beneficial owners or certified deemed-compliant FFIs. Note than an EAG
may have more than one Lead FI and may organize itself for purposes of registration
into subgroups under different Lead FIs. For example, an EAG of 10 FFIs may decide to
select two different Lead FIs, Lead FI 1 and Lead FI 2. Lead FI 1 can carry out FATCA
Registration on behalf of four of its Member FIs and Lead FI 2 can carry out FATCA
Registration on behalf of four of its other Member FIs. All 10 FFIs within the same EAG
will be registered, even though they are registered under two different Lead FIs.
Consolidated Compliance Program: If an EAG has in place a consolidated compliance
program, as described in Treas. Reg. §1.1471-4(f)(2)(ii), then Member FIs that elect to
participate in the same consolidated compliance program should be registered as Member
FIs by the Lead FI that is acting as the Compliance FI for the compliance group.
1. Enter the legal name of your Member FI.
2. Enter the country of residence of your Member FI.
The country of residence is the jurisdiction in which the Member FI is treated as a
resident for income tax purposes (for example, the place of incorporation or place
of principal management and control). If the FI is a dual resident, identify one
of the countries where it is a tax resident in this question. The second country of
tax residence will be identified later as a branch jurisdiction in the Member FI’s
online FATCA account. For a partnership or other flow-through entity, the financial
institution’s country of residence means the jurisdiction under the laws of the which
the entity is organized or established or, if not organized or established under the
laws of any jurisdiction, the jurisdiction where it maintains its principal office.
3. I f the Member is in a U.S. Territory or a Minor Outlying Island, select the United
States option.
4. I dentify the Member FI’s classification in its country of residence. NOTE: Select
Member Type “None of the Above” if you are registering a Member FI that is a USFI
with foreign branches.
5. If there are multiple Members, click on the Add Another button, and repeat Step 1.
6. A
s you add, the Member(s)’ name and information will appear in the table below the
Add Another button.
7. To remove a Member, click on the delete link next to the corresponding entry in the
table.
o download a list of Members, click on the Download Complete Member List
8. T
(PDF) button. The Download Complete Member List link will not display on the
page if the Lead does not have any Members.
44
4.2.2 Edit/Review Registration Part 2
FI Registration – Member Information (Part 2) – Edit/Review
Figure 30 – FI Registration – Member Information (Part 2) – Edit/Review
1. To edit/review the Member entries, click on the Edit/Review Part 2 link.

3. Registration Part 2 is now complete.
• Is that answered yes to renewing as a Qualified Intermediary (QI),
F
Withholding Foreign Partnership (WP), or Withholding Foreign Trust (WT)
WP/WTs: The system will take you to Registration Part 3.
• Is that are not QI/WP/WTs or that answered no to maintaining their QI, WP
F
or WT status: The system will take you to Registration Part 4.

4.3 Registration Part 3 Part 3 should only be completed by a Single FI, Lead FI or Member FI that has in effect a
QI, WP, or WT Agreement and that wishes to renew its agreement. FIs that want to apply
to become a first-time QI, WP, or WT should visit the IRS website at www.irs.gov/fatca
for more information on how to apply.
4.3.1 Question 13 – QI/WP/WT Name Change
FI Registration – QI/WP/WT Information (Part 3) – Question 13
Figure 31 – FI Registration – QI/WP/WT Information (Part 3) – Question 13
Question 13: Has the QI/WP/WT’s legal name changed since the effective date of the
most recent QI/WP/WT Agreement?
elect Yes if the QI/WP/WT has changed its legal name since the date of its most
1. S
recent QI/WP/WT Agreement. If Yes, also provide the new legal business name of
the QI/WP/WT and the reason for the name change (e.g. merger, liquidation or re-
branding).
elect No if the QI/WP/WT has not changed its legal name since the date of its most
2. S
recent QI/WP/WT Agreement.
NOTE: All fields marked by an asterisk (*) throughout the registration form are required
fields.
46
4.3.2 Question 14 – QI/WP/WT Responsible Party
Question 14: Responsible Party Information. Enter the name, business title, and
contact information for FFI’s Responsible Party as identified in the FFI’s most
recent QI/WP/WT Agreement.
1. E
nter the name, business title, and contact information for the FFI’s Responsible Party
as identified in the FFI’s most recent QI/WP/WT Agreement.
elect Yes if the responsible party is the same individual listed as the FFI’s RO in
2. S
Question 10.
elect No if the responsible party differs from the individual listed as the FFI’s RO in
3. S
Question 10.

4.3.3 Question 15 – PAI Contracts
Question 15: Identify any private arrangement intermediary (PAI) contracts that
are effective.
1. E
nter the legal name and address of the PAI. The legal name is the name the PAI used
in official incorporation or organization documents, or the name otherwise recognized
by the government as the entity’s official name.
2. The address of the PAI is the address where the PAI maintains its principal office.
3. If there are no PAI contracts, leave this question blank and select Next.
4. I f there are multiple entries, click on the Add Another button. The entries will appear
in the table below.
5. To delete an entry, click on the delete link next to the corresponding entry.
48
4.3.4 Part 3 Edit/Review
FI Registration – QI/WP/WT Information (Part 3) – Edit/Review
Figure 34 – FI Registration – QI/WP/WT Information (Part 3) – Edit/Review
1. Review the information that was entered for Part 3.

2. To edit, click on the Edit/Review Part 3 link to return to the form. You must page
through the registration form pages to review and/or edit any Part 3 responses.
4. Registration Part 3 is now completed. The registration system will direct you to
Registration Part 4.

4.4 Electronic This section is provided for informational purposes only at this time. The FI should not
Submission: Registration electronically sign and submit the registration until on or after January 1, 2014. Prior to
Part 4 January 1, 2014, any information entered into the system, even if submitted as final by
the website user, will not be regarded as a final submission, but will merely be stored
until the information is submitted as final on or after January 1, 2014. Thus, FIs can use
the remainder of 2013 to become familiar with the FATCA Registration website, to input
preliminary information, and to refine that information. On or after January 1, 2014,
each FI will be expected to finalize its registration information by logging into its online
account on the FATCA Registration website, making any necessary additional changes,
and submitting the information as final.
Prior to January 2014, the FI may go to its homepage for available account options and
then logout when it is finished with its input.
FATCA Registration – Submit Registration (Part 4) – Signing /Submission
Figure 35 – FATCA Registration – Submit Registration (Part 4) – Signing/Submission
The individual signing the registration form on behalf of the FI should fill in the blank line
with his or her name and check the box.
For purposes of Part 4, the term RO means the individual with authority under local law
to submit the information provided on part the form on behalf of the FI. In the case of FIs
or FI branches not governed by a Model 1 IGA, this individual must also have authority
under local law to certify that the FI meets the requirements applicable to the FI status or
statuses identified on the registration form. The RO identified in Part 4 need not be the
same individual identified as the RO in Question 10 or Question 11B.
By signing the registration form, the individual certifies that to the best of his or her
knowledge the information provided is accurate and complete and that the FI meets the
requirements applicable to the status identified on the registration form.
50
Submit Registration
Registration Part 4 – Submit Registration (Part 4) – Submission Confirmation/Next Steps
Figure 36 – Registration Part 4 – Submit Registration (Part 4) – Submission Confirmation/Next Steps
1. FIs should not submit the Registration until January 2014.

NOTE: Only the Responsible Officer (RO), and not the Points of Contact (POCs), will
receive the notifications regarding the FI’s account status.
2. To return to the registration home page, click on the OK button.
4.5 Viewing/Printing After the FI Registrant submits its Registration, you may view and print the Agreement for
Agreement your own records.
FATCA Registration – Viewing/Printing Agreement – Home Page
Figure 37 – FATCA Registration – Viewing/Printing Agreement – Home Page

1. To view the Agreement, click on the Agreement – Print/View option on the FATCA
home page and a new window will open the agreement in a PDF file.
FATCA Registration – Viewing/Printing Agreement – Agreement PDF
Figure 38 – FATCA Registration – Viewing/Printing Agreement – Agreement PDF
4.6 Financial Institution After the FI has created its account, the Financial Institution home page provides a central
Home Page location for accessing all relevant information about your FATCA Registration account,
including messages regarding FI accounts, next steps, and available account options. The
registration system allows you to add, edit, and/or delete portions of the FI Registration.
Key features of the Financial Institution home page include:
1. A
ccount Information: This section includes the information that corresponds to the
FI, such as FI Type, FATCA ID, Account Status, Responsible Officer name, etc. The
fields will change based upon the FI’s status.
2. A
ccount Status: When the FI logs into its home page, it can immediately check the
Account Status field to confirm its current status.
3. Next Steps: This section details the next steps to be completed by the FI.
4. A
vailable Account Options: These links correspond to the FI Type (Single, Lead,
Member, or Sponsoring Entity) and are based on the FI’s responses to certain
questions (e.g. whether or not the FI identifies as a QI, WP, or WT). These options
allow the FI to perform functions pertaining to the FI Registration, and change based
on the FI’s registration status.
5. M
essage Board: This section lists notifications sent by the system, such as
registration status change messages.
6. F
I Group Information (Lead Only): On a Lead’s home page, this section lists the
information for each Member. Click the ‘View Member Information’ link to view and
edit Member information.
7. Y
our Lead FI Information (Member Only): On a Member’s home page, this section
lists the information for a Member’s lead.
52
Below is a sample screenshot to view each FATCA Financial Institution Home Page for a
Single, Lead, and Member FI, and Sponsoring Entity.
FATCA Financial Institution Home Page (Lead)
Message Board displays messages from

the IRS regarding status. The user can click
on the message title for more information
on the reason for the current status
Account Information displays

the FI’s FATCA-related
information, including FATCA
ID and Account Status
Next Steps let the FI know

what it needs to do to continue
the Registration process View Member Information
allows an FI Lead to view
Member information. If a
Available Account Options Member, this section is titled
inform the FI of the “Your Lead FI Information” and
functionalities available in displays the Lead’s Information
current Account Status
Figure 39 – FATCA Financial Institution Home Page (Lead)

Chapter 5: Editing a Registration
An FI may view and edit its Registration at any time. In addition, an FI Lead may view
and edit Members’ registration information.
5.1 Viewing/Editing a An FI may go back into the FATCA Registration System and edit its Registration at any
Registration time. After January 2014, this will require the FI to resubmit its Registration.
Viewing/Editing a Registration – FI Home Page
Figure 40 – Viewing/Editing a Registration – FI Home Page
On the home page, click on the Registration – Edit/Complete/Submit link.
54
Edit and Resubmit Registration-Confirmation
Viewing/Editing a Registration – Edit Confirmation
Figure 41 – Viewing/Editing a Registration – Edit Confirmation
1. T
o confirm that you need to edit your registration, click on the Yes button. To return to
your home page, click the No button.
2. If you click Yes, you will be taken to the beginning of Registration Part 1.
3. You may then edit the FI Registration.
4. Click Save or Next on each edited page to save those edits.
5. T
o get to Registration Part 4, continue going through the entire Registration by
clicking the Next button on each page.
Resubmit Registration
Viewing/Editing a Registration – Part 4 Resubmit
Figure 42 – Viewing/Editing a Registration – Part 4 Resubmit
6. T
o resubmit the Registration, enter the RO’s name, click the checkbox, and click the
Submit button.
7. The Registration has now been edited and resubmitted.

5.2 Viewing/Editing a Member’s Information (Lead Only)
Viewing/Editing a Member’s Information – FI Lead Home Page
Figure 43 – Viewing/Editing a Member’s Information – FI Lead Home Page
1. Click on the View Member Information link on the FATCA home page.
56
Member Information Page
Viewing/Editing a Member’s Information – View Member Information
Figure 44 – Viewing/Editing a Member’s Information – View Member Information
n the Financial Institution – Member Information page, the FI Members are

2. O
listed in the table.
3. Click on the Legal Name to view the Member Financial Institution.

Registration Edit/Complete/Submit
Viewing/Editing a Member’s Information – Member Account Information
Figure 45 – Viewing/Editing a Member’s Information – Member Account Information
4. To edit the Member’s Registration, click on the Registration – Edit/Complete/

Submit link, where you will be taken to Instructions for Financial Institution
Registration page (see Chapter 4 - Registration for more information).
5. Edit the desired portions of the Member Registration.
6. Click the Next or Save button to save the edits.
NOTE: While a Lead edits a Member’s FATCA account, the Member will receive an error
message if it attempts to login to its FATCA Account.
58
Chapter 6: Deleting a Registration
6.1 Deleting a Registration The FI may delete its registration before the registration has been approved. (After
a registration is approved, the FI will have an option to cancel the agreement). Only
Leads, Singles, and Sponsoring Entities may delete their Registration. Leads can delete
their own registration when the Members are in the following statuses:
• Registration Deleted
• Registration Under Review
• Registration Rejected/Denied
NOTE: In order for a Member’s Registration to be deleted, the Lead must delete the
Member Registration.
Lead, Single, Member or Sponsoring Entity deletes its own FI Registration:
When an FI selects the OK button, the system will return to the login page, ends the
session and automatically logs out.
or
Lead Deletes the Member’s Registration:
When the Lead deletes a Member’s Registration and selects the OK button, the system
will return to the Member table.

Registration Delete
Deleting a Registration – Home Page
Figure 46 – Deleting a Registration – Home Page
1. Click on the Registration – Delete link on the left of the FI home page, which goes to
the Financial Institution Registration – Warning – Delete Registration page
NOTE: In order for a Lead to delete its own registration, active Member registrations
must be deleted and active Member agreements must be canceled.
Deleting a Registration – Warning
Figure 47 – Deleting a Registration – Warning
60
NOTE: If you delete this registration, you no longer have access to it. You cannot reinstate
the registration later. If you choose to register again, you need to create a new FATCA
Account.
2. To keep the registration, click on the Cancel button.
3. To delete, click on the Delete Registration button.
Delete a Registration -- Confirmation
Deleting a Registration – Confirmation
Figure 48 – Deleting a Registration – Confirmation
4. The registration has been deleted. Click OK to go back to the FATCA login page.
The system will end the session and log out. If you are a Lead deleting a Member’s
registration, you will be taken back to the Member table.
6.2 Deleting a Member’s Registration (Lead Only)
Figure 49 – Deleting a Member’s Registration – Member Account Information

1. To delete a Member’s Registration, click on the Registration – Delete link on the
Financial Institution – Member Account Information page.
Deleting a Registration – Warning
Figure 50 – Deleting a Member’s Registration – Warning
2. To go back to the Member’s Account Information page, click Cancel.

3. To delete the Member’s registration, click Delete Registration.
Figure 51 – Deleting a Member’s Registration – Confirmation
4. Your Member’s registration has been deleted. To go back to the Member

Information Page where all of your remaining Members are listed, click on the OK
button.
62
Chapter 7: Appendices/Miscellaneous
7.1 Contact Information/Where to Get Help
Get Help – Where to Click
Figure 52 – Get Help – Where to Click
1. Each page in the registration system has a get help link. Click on it to view the
Help page.

Get Help – Help Page
Figure 53 – Get Help – Help Page
The Help page within the registration system includes a list of helpful links.
Link Description
Registration User Guide Complete information for navigating through the registration system.
Dictionary for FATCA Registration form Definitions of acronyms used in the FATCA Registration form
Filling out the FATCA Registration form Help for each question on the registration form is available by clicking on the question mark (?) to the right
of each question. All questions marked with an asterisk (*) require an answer.
FATCA Registration form and Agreement Continue to monitor your email and message board for updates on your FATCA Registration form and
Statuses agreement status.
System Support System support for the online FATCA Registration form (Form 8957), including help with login problems,
error messages, and other technical system issues. Includes information on how to contact the Internal
Revenue Service with system questions.
Information about the Foreign Account Published guidance, frequently asked questions, and other information about FATCA. Includes information
Tax Compliance Act (FATCA) on how to submit non-system related questions
Figure 54 – Help Links
64
7.2 Appendix A – Glossary of Terms
Term Definition
Branch A branch is a unit, business, or office of an FI that is treated as a branch under the regulatory regime of a country or is
otherwise regulated under the laws of such country as separate from other offices, units, or branches of the FI.
Compliance FI A Compliance FI means a PFFI, Reporting FI under a Model 1 or 2 IGA, or USFI that agrees to establish and maintain a
consolidated compliance program and to perform a consolidated periodic review on behalf of one or more Members FIs
that are part of its EAG (the compliance group). A Compliance FI must meet the requirements to register as a Lead FI, and
as part of that registration, it must identify each Member FI that is included in its compliance group. A Compliance FI must
also have the authority to terminate the FATCA status of each Member FI within its compliance group.
Employer Identification A number used by the IRS to identify a business entity. It is also known as a Federal Tax Identification Number.
Number (EIN)
Exempt Beneficial Owner An entity that is described in Treas. Reg. §1.1471-6 as: (1) a foreign government, a political subdivision of a foreign
government, or a wholly owned agency or instrumentality of any one or more of the foregoing; (2) an international
organization or a wholly owned agency or instrumentality thereof; (3) a foreign central bank of issue; (4) a government of
a U.S. Territory; (5) a treaty-qualified retirement fund; (6) a broad participation retirement fund; (7) a narrow participation
retirement fund; (8) a fund formed pursuant to a plan similar to a section 401(a) plan; (9) an investment vehicle used
exclusively for retirement funds; (10) a pension fund of an exempt beneficial owner; or (11) an entity wholly owned by
exempt beneficial owners. The term “exempt beneficial owner” also includes any entity treated as an exempt beneficial
owner pursuant to a Model 1 or 2 IGA.
Expanded Affiliated One or more chains of includible corporations connected through stock ownership with a common parent corporation
Group (EAG) or FFIs which is an includible corporation, but only if the common parent owns directly stock in at least one of the other includible
corporations totaling more than 50 percent of the total voting power of the stock of such corporation, and with a value
equal to more than 50 percent of the total value of the stock of such corporation, and if stock meeting these vote and
value requirements in each of the includible corporations (except the common parent) is owned directly by one or more
of the other includible corporations. A partnership or any entity other than a corporation shall be treated as a Member of
EAG if such entity is controlled (within the meaning of section 954(d)(3), without regard to whether such entity is foreign or
domestic) by Members of such EAG (including any entity treated as a Member of such EAG by reason of this sentence).
FATCA ID Each registering FI will be given a FATCA ID that will be used for purposes of establishing and accessing the FI’s online
FATCA account. For all FIs other than Member FIs, the FATCA ID is a randomly generated six character alphanumeric
string. These 6 characters are upper case letters excluding the letter O, or numbers, or a combination of both. For Member
FIs, the FATCA ID will be comprised of 12 characters: the first 6 characters will be the Lead FI’s FATCA ID, followed by a
period, and the last 5 characters will be alphanumeric and assigned sequentially to each Member. The FATCA ID is not the
same as the GIIN.
Financial Institution (FI) An institution that is a depository institution, custodial institution, investment entity, or insurance company (or holding
company of an insurance company) that issues cash value insurance or annuity contracts.
Foreign Account Tax Legislation enacted in 2010 as part of the Hiring Incentives to Restore Employment (HIRE) Act.
Compliance Act (FATCA)
Foreign Financial A Foreign Financial Institution (FFI) means a Financial Institution that is not located in the United States and includes: (1)
Institution (FFI) an FFI treated as a Reporting FI under a Model 1 IGA, including foreign branches of a USFI or Territory-organized FI, (2)
an FFI treated as a Reporting FI under a Model 2 IGA and (3) a foreign branch of a USFI or a Territory-organized FI that
has in effect a QI Agreement.
Form 8957 Form for Foreign Account Tax Compliance Act (FATCA) Registration (online version only, unless paper form is referenced);
this online form is used by FIs to complete the FATCA Registration process.
Global Intermediary GIIN means a global intermediary identification number assigned to a PFFI or Registered Deemed Compliant FFI. A
Identification Number separate GIIN will be issued to the FI to identify each jurisdiction, including the FI’s jurisdiction of residence, in which
(GIIN) the FI maintains a branch that is not treated as a Limited Branch. It is anticipated that the IRS FFI list will be updated on
a monthly basis to add or remove FIs (or their branches). The GIIN may be used by an FI to identify itself to withholding
agents and tax administrations for FATCA reporting. A GIIN will be issued to only those FIs that are not Limited FFIs,
Limited Branches, or U.S. branches of an FFI, and will be issued after an FI’s FATCA Registration is submitted and
approved. For further information on the make-up of the GIIN, consult Appendix B.
Intergovernmental An agreement or arrangement between the U.S. or the Treasury Department and a foreign government or one or more
Agreement (IGA) agencies to implement FATCA.
Lead (Lead FI) A Lead FI means a USFI, FFI, or a Compliance FI that will initiate the FATCA registration process for each of its Member
FIs that is a PFFI, RDCFFI, or Limited FFI and that is authorized to carry out most aspects of its Members’ FATCA
registrations. A Lead FI is not required to act as a Lead FI for all Member FIs within an EAG. Thus, an EAG may include
more than one Lead FI that will carry out FATCA registration for a group of its Member FIs. A Lead FI will be provided the
rights to manage the online account for its Member FIs. NOTE: An FFI seeking to act as a Lead FI cannot have Limited FFI
status in its country of residence.

Limited Branch A branch that under the laws of the jurisdiction in which it is located is unable to: (1) report, close, or transfer its U.S. accounts
to a USFI, to a branch of the FFI that will report the U.S. account, to a PFFI, or to a Reporting FI under a Model 1 IGA, or (2)
withhold, block, or close an account held by a recalcitrant account holder or nonparticipating FFI or otherwise transfer the
account to a USFI, to a branch of the FFI that will report the account to the IRS, to a PFFI, or to a Reporting FI under a Model
1 IGA. A Limited Branch also includes a related branch under a Model 1 or 2 IGA that is treated as a nonparticipating FFI
branch because it operates in a jurisdiction that prevents such branch from fulfilling the requirements of a PFFI or deemed-
compliant FFI.
Limited FFI A Limited FFI means an FI that due to local law restrictions cannot comply with the terms of an FFI Agreement, or
otherwise be treated as a PFFI or RDCFFI, and that is agreeing to satisfy certain obligations for its treatment as a Limited
FFI.
Member FI (Member) A Member FI is an FFI that is registering as a Member of an EAG that is not acting as a Lead FI and that is registering as
a PFFI, RDCFFI, or Limited FFI. For purposes of registration, a Member FI may also include a foreign branch of a USFI
that is treated as a Reporting FI under a Model 1 IGA, or that is renewing its QI Agreement. A Member FI will need to
obtain its FATCA ID from its Lead FI. The FATCA ID is used to identify the Member FI for purposes of registration and is
not the same number as the GIIN. A GIIN is issued to FIs, other than Limited FFIs or Limited Branches, after the FATCA
registration is submitted and approved.
Model 1 IGA An agreement between the United States or the Treasury Department and a foreign government or one or more foreign
agencies to implement FATCA through reporting by Financial Institutions to such foreign government or agency thereof,
followed by automatic exchange of the reported information with the IRS. For a list of jurisdictions treated as having in
effect an IGA, see www.irs.gov/fatca.
Model 2 IGA An agreement or arrangement between the United States or the Treasury Department and a foreign government or
one or more foreign agencies to implement FATCA through reporting by Financial Institutions directly to the IRS in
accordance with the requirements of an FFI Agreement, supplemented by the exchange of information between such
foreign government or agency thereof and the IRS. For a list of jurisdictions treated as having in effect an IGA, see
www.irs.gov/fatca.
Nonreporting FI An entity that is established in a jurisdiction that has in effect a Model 1 or 2 IGA and that is treated as a nonreporting FI in
Annex II of the applicable Model 1 or 2 IGA or that is otherwise treated as a deemed-compliant FFI or an exempt beneficial
owner under Treas. Reg. §1.1471-5 or §1.1471-6.
Participating Financial An FFI that: (1) is registering to agree to enter into an FFI Agreement, (2) is treated as a Reporting FI under a Model 2
Institution (PFFI) IGA and that is certifying that it will comply with the terms of an FFI Agreement, as modified by the terms of the applicable
Model 2 IGA, or (3) is a foreign branch of a USFI that has in effect a QI Agreement and that is also agreeing to the terms of
an FFI Agreement, unless such branch is treated as a Reporting FI under a Model 1 IGA (see RDCFFI definition).
Point of Contact (POC) An individual authorized by the FI to receive FATCA-related information regarding the FI, and to take other FATCA-related
actions on behalf of the FI.
Private Arrangement A contractual arrangement between a QI and a PAI that is an RDCFFI or certified deemed-compliant FFI under which the
Intermediary (PAI) PAI generally agrees to perform all of the obligations of the QI with respect to the accounts maintained directly by the PAI.
For the requirements of a PAI contract, see the renewed 2013 Model QI Agreement available at www.irs.gov/fatca.
Qualified Intermediary A foreign financial Institution (or foreign branch of a USFI) that has entered into a qualified intermediary withholding
(QI) agreement (QI Agreement) with the IRS.
Registered Deemed- (1) an FFI that is registering to confirm that it meets the requirements to be treated as a local FFI, nonreporting FI
Compliant FFI (RDCFFI) Member of a PFFI group, qualified collective investment vehicle, restricted fund, qualified credit card issuer, or sponsored
investment entity or controlled foreign corporation (see Treas. Reg. §1.1471-5(f)(1)(i) for more information about these
categories), (2) a Reporting FI under a Model 1 IGA that is registering to obtain a GIIN, or (3) an FFI that is treated as a
Nonreporting FI under a Model 1 or 2 IGA and that is registering pursuant to the applicable Model 1 or 2 IGA.
Related Entity An entity that is related to another entity under an applicable Model 1 or 2 IGA. An entity is related to another if either entity
controls the other or the two entities are under common control. Control includes direct or indirect ownership of more than
50 percent of the vote or value in an entity.
Reporting FI An FI that is treated as a Reporting FI under the terms of a Model 1 or Model 2 IGA that is in effect. The term Reporting FI
also includes a foreign branch of a USFI that is treated as a Reporting FI under the terms of a Model 1 IGA that is treated
as in effect. A foreign branch of a USFI treated as a Reporting FI under the terms of a Model 2 IGA is not required to
submit a FATCA Registration form to obtain a GIIN, unless it is renewing a QI Agreement.
Responsible Officer (RO) An individual designated by the Financial Institution (FI) in the FATCA Registration System to complete the registration
form. An FI’s RO will be a Point of Contact (POC) for the FI. In addition, the RO of an FI registering as a Lead of all or part
of an Expanded Affiliated Group will be a POC for each Member of that group. Further information on RO selection choices
is available in the instructions to the Form 8957.
Responsible Party The individual responsible for the performance of the FI under the terms of a QI, WP, or WT Agreement.
Single FI (Single) A Single FI means an FI that does not have any Member FIs and that is registering for PFFI or RDCFFI status for itself or
one or more of its branches. A Single FI may also include a foreign branch of a USFI treated as a Reporting FI under a
Model 1 IGA or that has in effect a QI Agreement.
66
Sponsored FFI An investment entity or an FFI that is a controlled foreign corporation (CFC) having a Sponsoring Entity that will perform
the due diligence, withholding, and reporting obligations on its behalf.
Sponsoring Entity An entity that will perform the due diligence, withholding, and reporting obligations of one or more sponsored investment
entities or controlled foreign corporations (Sponsored FFIs).
United States The United States of America, including the States thereof, but does not include the U.S. Territories. Any reference to a
“State” of the United States includes the District of Colombia.
U.S. Financial Institution A U.S. Financial Institution (USFI) that is a resident of the United States.
(USFI)
U.S. Territory American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the
U.S. Virgin Islands.
Withholding Foreign A foreign partnership that has entered into a withholding foreign partnership agreement (WP Agreement) with the IRS.
Partnership (WP)
Withholding Foreign A foreign trust that has entered into a withholding foreign trust agreement (WT Agreement) with the IRS.
Trust (WT)
Figure 55 – Glossary of Terms
7.3 Appendix B – GIIN Composition Table

GIIN means a Global Intermediary Identification Number assigned to a PFFI or Registered Deemed Compliant FFI. A
separate GIIN will be issued to the FI to identify each jurisdiction, including the FI’s jurisdiction of residence, in which
the FI maintains a branch that is not treated as a Limited Branch. It is anticipated that the IRS FFI list will be updated on
a monthly basis to add or remove FIs (or their branches). The GIIN may be used by an FI to identify itself to withholding
agents and tax administrations for FATCA reporting. A GIIN will be issued to only those FIs that are not Limited FFIs,
Limited Branches, or U.S. branches of an FFI , and will be issued after an FI’s FATCA Registration is submitted and
approved.
Format: XXXXXX.XXXXX.XX.XXX
The GIIN is a 19-character identification number that is a composite of several other identifiers. These identifiers include
the following:
• Each registering FI will be given a FATCA ID that will be used for purposes of establishing and accessing the FI’s
online FATCA account. For all FIs other than Member FIs, the FATCA ID is a randomly generated six character
alphanumeric string. These 6 characters are upper case letters excluding the letter O, or numbers, or a combination of
both. For Member FIs, the FATCA ID will be comprised of 12 characters: the first 6 characters will be the Lead FI’s
FATCA ID, followed by a period, and the last 5 characters will be alphanumeric and assigned sequentially to each
Member. The FATCA ID is not the same as the GIIN.
• The Financial Institution Type can be Single, Lead of an Expanded Affiliated Group, Member (not Lead) of an
Expanded Affiliated Group, or Sponsoring Entity. The Financial Institution type is provided by the Financial
Institution when creating its FATCA account.
• The Category Code is a two-character abbreviation identifying either the Financial Institution Type as previously
described or a branch of the Financial Institution.
• The Country Identifier will be the ISO 3166-1 numeric standard country code for the Financial Institution’s country of
residence for tax purposes that the Financial Institution identified in question 3 on the registration form, or, if the GIIN
is for a branch, the branch country identified in question 9A on the registration form.

Character No of Position Description / Rules
Representation Char
XXXXXX 6 1-6 Alphanumeric upper case only
FATCA ID (first For all Financial Institutions, this is the same as the first 6 characters of the FATCA ID. For Leads and Singles,
six characters) this is your FATCA ID. For Members, this is just the first six characters of your FATCA ID.
(First 6 characters of any Financial Institution’s FATCA ID are randomly generated and will never use the letter
“O”.)
Separator 1 1 7 Period = .
XXXXX 5 8-12 Alphanumeric upper case only
Financial Lead = 00000
Institution Type Sponsoring Entity = 00000
Single = 99999
Member = Same as the last 5 characters of the Member’s FATCA ID (sequential, starting from 00001 and going
to 99998, then A0000 – ZZZZZ; will never use the letter “O”)
XX 2 14-15 Alpha upper case only
Category Code Based on Financial Institution Type or Branch Status
LE = Lead
SL = Single
ME = Member
BR = Branch (the first thirteen characters of a branch’s GIIN will match the first thirteen characters of the GIIN of
the Financial Institution with which the branch is associated)
SP = Sponsoring Entity
XXX 3 17-19 Numeric
Country ISO 3166-1 numeric standard country code of the Financial Institution or branch
Identifier NOTE: Use 999 for country code “Other”
Figure 56 – GIIN Composition
68
7.4 Appendix C – Account Status Table
The table below displays the descriptions and next steps for each of the FATCA account statuses:
Status Description Next Steps
1. Initiated Your FATCA Account has been created. You should now Complete and submit the FATCA Registration form.
have a FATCA ID and Access Code.
2. Registration Submitted Your FATCA Registration has been submitted and we are Monitor updates to your account by accessing your
processing your registration. NOTE: This account status homepage.
will not be an actual status until after the FI takes action to
submit its registration on or after January 1, 2014.
3. Registration Incomplete Required fields are incomplete on your FATCA Registration. Select “Registration - Edit/Complete/Submit” from
your homepage to complete and submit your FATCA
Registration.
4. Registration Under Your FATCA Registration is currently being reviewed. No action required. Monitor updates to your account by
Review accessing your homepage.
5. Registration Rejected/ Your FATCA Registration has been rejected. No action required.
Denied
6. Agreement Canceled You have canceled your FATCA Agreement and will no No action required for this FATCA Agreement. If you
longer be able to access your FATCA account. choose to establish a new FATCA Agreement, you must
create a new account.
7. Agreement Terminated Your FATCA Agreement has been terminated. No action required.
8. Approved Your FATCA Agreement has been approved. You have been No action required at this time. Ensure your Financial
assigned a GIIN that you can view via your homepage. Your Institution account is accurate by periodically accessing
Financial Institution (and its branches that are not Limited your homepage and reviewing the information.
Branches) will appear on the next published IRS FFI List.
9. Limited Conditional Your FATCA Agreement has been designated as Limited No action required at this time. Ensure your Financial
Conditional. Your Financial Institution won’t receive a GIIN Institution account is accurate by periodically accessing
and won’t appear on the next published IRS FFI List. your homepage and reviewing the information. Please be
aware that the Limited Conditional status is temporary.
After December 31, 2015, no Financial Institutions may
remain registered in the Limited Conditional status.
Figure 57 – Account Status Tables

7.5 Appendix D – Country Lookup Table
Country Name Numeric Code Questions 3, 5, 9A, 10, 11B, 12, 15
AFGHANISTAN 004 all questions
ALAND ISLANDS 248 all questions
ALBANIA 008 all questions
ALGERIA 012 all questions
AMERICAN SAMOA 016 9A
ANDORRA 020 all questions
ANGOLA 024 all questions
ANGUILLA 660 all questions
ANTARCTICA 010 all questions
ANTIGUA AND BARBUDA 028 all questions
ARGENTINA 032 all questions
ARMENIA 051 all questions
ARUBA 533 all questions
AUSTRALIA 036 all questions
AUSTRIA 040 all questions
AZERBAIJAN 031 all questions
BAHAMAS 044 all questions
BAHRAIN 048 all questions
BANGLADESH 050 all questions
BARBADOS 052 all questions
BELARUS 112 all questions
BELGIUM 056 all questions
BELIZE 084 all questions
BENIN 204 all questions
BERMUDA 060 all questions
BHUTAN 064 all questions
BOLIVIA, PLURINATIONAL STATE OF 068 all questions
BONAIRE, SINT EUSTATIUS AND SABA 535 all questions
BOSNIA AND HERZEGOVINA 070 all questions
BOTSWANA 072 all questions
BOUVET ISLAND 074 all questions
BRAZIL 076 all questions
BRITISH INDIAN OCEAN TERRITORY 086 all questions
BRUNEI DARUSSALAM 096 all questions
BULGARIA 100 all questions
BURKINA FASO 854 all questions
BURUNDI 108 all questions
CAMBODIA 116 all questions
CAMEROON 120 all questions
CANADA 124 all questions
CAPE VERDE 132 all questions
CAYMAN ISLANDS 136 all questions
CENTRAL AFRICAN REPUBLIC 140 all questions
CHAD 148 all questions
CHILE 152 all questions
CHINA 156 all questions
CHRISTMAS ISLAND 162 all questions
COCOS (KEELING) ISLANDS 166 all questions
70
COLOMBIA 170 all questions
COMOROS 174 all questions
CONGO 178 all questions
CONGO, DEMOCRATIC REPUBLIC OF THE 180 all questions
COOK ISLANDS 184 all questions
COSTA RICA 188 all questions
CROATIA 191 all questions
COTE D'IVOIRE 384 all questions
CUBA 192 all questions
CURACAO 531 all questions
CYPRUS 196 all questions
CZECH REPUBLIC 203 all questions
DENMARK 208 all questions
DJIBOUTI 262 all questions
DOMINICA 212 all questions
DOMINICAN REPUBLIC 214 all questions
ECUADOR 218 all questions
EGYPT 818 all questions
EL SALVADOR 222 all questions
EQUATORIAL GUINEA 226 all questions
ERITREA 232 all questions
ESTONIA 233 all questions
ETHIOPIA 231 all questions
FALKLAND ISLANDS (MALVINAS) 238 all questions
FAROE ISLANDS 234 all questions
FIJI 242 all questions
FINLAND 246 all questions
FRANCE 250 all questions
FRENCH GUIANA 254 all questions
FRENCH POLYNESIA 258 all questions
FRENCH SOUTHERN TERRITORIES 260 all questions
GABON 266 all questions
GAMBIA 270 all questions
GEORGIA 268 all questions
GERMANY 276 all questions
GHANA 288 all questions
GIBRALTAR 292 all questions
GREECE 300 all questions
GREENLAND 304 all questions
GRENADA 308 all questions
GUADELOUPE 312 all questions
GUAM 316 9A
GUATEMALA 320 all questions
GUERNSEY 831 all questions
GUINEA 324 all questions
GUINEA-BISSAU 624 all questions
GUYANA 328 all questions
HAITI 332 all questions
HEARD ISLAND AND MCDONALD ISLANDS 334 all questions
HOLY SEE (VATICAN CITY STATE) 336 all questions
HONDURAS 340 all questions

HONG KONG 344 all questions
HUNGARY 348 all questions
ICELAND 352 all questions
INDIA 356 all questions
INDONESIA 360 all questions
IRAN, ISLAMIC REPUBLIC OF 364 all questions
IRAQ 368 all questions
IRELAND 372 all questions
ISLE OF MAN 833 all questions
ISRAEL 376 all questions
ITALY 380 all questions
JAMAICA 388 all questions
JAPAN 392 all questions
JERSEY 832 all questions
JORDAN 400 all questions
KAZAKHSTAN 398 all questions
KENYA 404 all questions
KIRIBATI 296 all questions
KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF 408 all questions
KOREA, REPUBLIC OF 410 all questions
KUWAIT 414 all questions
KYRGYZSTAN 417 all questions
LAO PEOPLE'S DEMOCRATIC REPUBLIC 418 all questions
LATVIA 428 all questions
LEBANON 422 all questions
LESOTHO 426 all questions
LIBERIA 430 all questions
LIBYA 434 all questions
LIECHTENSTEIN 438 all questions
LITHUANIA 440 all questions
LUXEMBOURG 442 all questions
MACAO 446 all questions
MACEDONIA, THE FORMER YUGOSLAV REPUBLIC OF 807 all questions
MADAGASCAR 450 all questions
MALAWI 454 all questions
MALAYSIA 458 all questions
MALDIVES 462 all questions
MALI 466 all questions
MALTA 470 all questions
MARSHALL ISLANDS 584 all questions
MARTINIQUE 474 all questions
MAURITANIA 478 all questions
MAURITIUS 480 all questions
MAYOTTE 175 all questions
MEXICO 484 all questions
MICRONESIA, FEDERATED STATES OF 583 all questions
MOLDOVA, REPUBLIC OF 498 all questions
MONACO 492 all questions
MONGOLIA 496 all questions
MONTENEGRO 499 all questions
MONTSERRAT 500 all questions
72
MOROCCO 504 all questions
MOZAMBIQUE 508 all questions
MYANMAR 104 all questions
NAMIBIA 516 all questions
NAURU 520 all questions
NEPAL 524 all questions
NETHERLANDS 528 all questions
NEW CALEDONIA 540 all questions
NEW ZEALAND 554 all questions
NICARAGUA 558 all questions
NIGER 562 all questions
NIGERIA 566 all questions
NIUE 570 all questions
NORFOLK ISLAND 574 all questions
NORTHERN MARIANA ISLANDS 580 9A
NORWAY 578 all questions
OMAN 512 all questions
PAKISTAN 586 all questions
PALAU 585 all questions
PALESTINE, STATE OF 275 all questions
PANAMA 591 all questions
PAPUA NEW GUINEA 598 all questions
PARAGUAY 600 all questions
PERU 604 all questions
PHILIPPINES 608 all questions
PITCAIRN 612 all questions
POLAND 616 all questions
PORTUGAL 620 all questions
PUERTO RICO 630 9A
QATAR 634 all questions
REUNION 638 all questions
ROMANIA 642 all questions
RUSSIAN FEDERATION 643 all questions
RWANDA 646 all questions
SAINT BARTHÉLEMY 652 all questions
SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA 654 all questions
SAINT KITTS AND NEVIS 659 all questions
SAINT LUCIA 662 all questions
SAINT MARTIN (FRENCH PART) 663 all questions
SAINT PIERRE AND MIQUELON 666 all questions
SAINT VINCENT AND THE GRENADINES 670 all questions
SAMOA 882 all questions
SAN MARINO 674 all questions
SAO TOME AND PRINCIPE 678 all questions
SAUDI ARABIA 682 all questions
SENEGAL 686 all questions
SERBIA 688 all questions
SEYCHELLES 690 all questions
SIERRA LEONE 694 all questions
SINGAPORE 702 all questions
SINT MAARTEN (DUTCH PART) 534 all questions

SLOVAKIA 703 all questions
SLOVENIA 705 all questions
SOLOMON ISLANDS 090 all questions
SOMALIA 706 all questions
SOUTH AFRICA 710 all questions
SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS 239 all questions
SOUTH SUDAN 728 all questions
SPAIN 724 all questions
SRI LANKA 144 all questions
SUDAN 729 all questions
SURINAME 740 all questions
SVALBARD AND JAN MAYEN 744 all questions
SWAZILAND 748 all questions
SWEDEN 752 all questions
SWITZERLAND 756 all questions
SYRIAN ARAB REPUBLIC 760 all questions
TAIWAN, PROVINCE OF CHINA 158 all questions
TAJIKISTAN 762 all questions
TANZANIA, UNITED REPUBLIC OF 834 all questions
THAILAND 764 all questions
TIMOR-LESTE 626 all questions
TOGO 768 all questions
TOKELAU 772 all questions
TONGA 776 all questions
TRINIDAD AND TOBAGO 780 all questions
TUNISIA 788 all questions
TURKEY 792 all questions
TURKMENISTAN 795 all questions
TURKS AND CAICOS ISLANDS 796 all questions
TUVALU 798 all questions
UGANDA 800 all questions
UKRAINE 804 all questions
UNITED ARAB EMIRATES 784 all questions
UNITED KINGDOM 826 all questions
UNITED STATES 840 3, 5, 10, 11B, 12, 15
UNITED STATES MINOR OUTLYING ISLANDS 581 5, 9A, 10, 11B, 15
URUGUAY 858 all questions
UZBEKISTAN 860 all questions
VANUATU 548 all questions
VENEZUELA, BOLIVARIAN REPUBLIC OF 862 all questions
VIET NAM 704 all questions
VIRGIN ISLANDS (BRITISH) 092 all questions
VIRGIN ISLANDS (U.S.) 850 9A
WALLIS AND FUTUNA 876 all questions
WESTERN SAHARA 732 all questions
YEMEN 887 all questions
ZAMBIA 894 all questions
ZIMBABWE 716 all questions
OTHER 999 all questions
Figure 58 – Country Lookup Table
74
Document No. D 13134 (Rev. 08/2013) Catalog Number 65179U
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Foreign Account Tax Compliance Act (FATCA)

Large Business & International

Document No. D 13134 (Rev. 08/2013) Catalog Number 65179U

FATCA Online Registration User Guide 3

FATCA Online Registration User Guide 5

FATCA Online Registration User Guide 7

Figure 1 – FATCA Online Registration Process

FATCA Online Registration User Guide 9

Figure 2 – Registration Steps by FI Type

Steps 3 and 4: Submission and Approval

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IRS Privacy Policy Privacy Notice

Figure 3 – Sample FI Registration

Features or Items Details

Figure 4 – Sample FI Registration (Table Format using ‘Add Another’ button)

Additional Buttons Not Shown Above

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Figure 5 – FI Registrants – What You Will Need

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Figure 6 – FATCA Homepage

1. Click on the FATCA Registration System link at www.irs.gov/fatca-registration,

(The Create Account

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A Member FI Type cannot

Figure 8 – Create New FATCA Account – Select FI Type

Figure 9 – Create New FATCA Account – FI Challenge Questions

Figure 10 – Create New Account – Create New Access Code

To Create a New Access Code

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The Lead/Single/Sponsor Account Confirmation screen displays your FATCA ID

Figure 12 – FI Registration User Login System (Login)

To Login as an Existing User for Single, Lead, Member, or Sponsoring Entity FI

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If an FI forgets its FATCA ID which is needed

Figure 13 – Forgot Access Code

To reset your FATCA ID/Access Code

Figure 14 – Forgot Access Code – Challenge Questions

To reset your Access Code:

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Figure 15 – Forgot New Access Code – Create New Access Code

To reset your Access Code:

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FATCA User Guide (PDF version)

Instructions for Form 8957

FATCA web page

Figure 16 – FI Registration – Instructions for FATCA Registration

Figure 17 – FI Registration – My Information (Part 1) – Questions 1-2

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Figure 18 – FI Registration – My Information (Part 1) – Questions 3-4

To enter FI country of residence and classification

Figure 19 – FI Registration – My Information (Part 1) – Question 5

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Figure 20 – FI Registration – My Information (Part 1) – Question 6

Question 6: Indicate whether the Financial Institution has in effect a withholding

Figure 21 – FI Registration – My Information (Part 1) – Question 7

Question 7: Does the Financial Institution maintain a branch in a jurisdiction

Figure 22 – FI Registration – My Information (Part 1) – Question 8

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Figure 23 – FI Registration – My Information (Part 1) – Questions 9A-C

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Figure 24 – FI Registration – My Information (Part 1) – Question 10

Figure 25 – FI Registration – My Information (Part 1) – Question 11A